The Income-tax Act, 2025

Section 95 Profits chargeable to tax

Chapter: IV · Computation of Total Income
Part: F.—Income from other sources

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”.