Section-95 : Profits chargeable to tax

1. Section-95 as per act

The provision of section 38(1)(a) 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"

2. Help and useful links for Section-95

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Guide on Other Income from IT perspective
4. What is Other Income in Income Tax & FAQs
5. Income Tax on Dividends — Explained
6. Tax on Gifts in India | Exemption and Rules
7. Gift Tax Calculator
8. Tax on Wedding Gifts - Explained