Income Tax Department

Ministry of Finance, Government of India

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Section 95

Profits chargeable to tax

Section

Section Number

95

Chapter

CHAPTER IV - COMPUTATION OF TOTAL INCOME

Act

Income-tax Act, 2025

Year

2026

Profits chargeable to tax

Profits chargeable to tax.

95 . The provision of section 38(1), (2), (3) and (4) shall apply in computing the income of an assessee under section 92, as they apply in computing the income of an assessee under the head "Profits and gains of business or profession".

Footnotes