Home > Income Tax Act 2025 > Section-27Last Updated: Feb 20th 2025
Section-27 provides for the manner of computing income under the head "Profits and gains of business or profession". Learn to understand the section-27 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
The income referred to in section 26 shall be computed as per the provisions of sections 28 to 60, except section 58
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.