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2025Section 27

27. Manner of computing profits and gains of business or profession.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

The income referred to in section 26 shall be computed as per the provisions of sections 28 to 60, except section 58.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·