Home > Income Tax Act 2025 > Section-26Last Updated: Feb 20th 2025
Section-26 seeks to provide charging of income-tax on income under the head "Profits and gains of business or profession". It further seeks to provide inclusive definition of income under the head "Profits and gains of business or profession". Learn to understand the section-26 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.