Home > Income Tax Act 2025 > Section-276Last Updated: Mar 06th 2025
Section-276 seeks to provide for method of accounting to be followed for computation of income under the heads "Profits and gains of business or profession" and "Income from Other sources". Learn to understand the section-276 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.