Mera Samvidhaan All of Income-tax Act, 2025

Chapter IV · Computation of Total Income

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

Section 27 · Chapter IV · D.—Profits and gains of business or profession · page 42 of the Act

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

Section 27 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.