Acts

95. Profits Chargeable to Tax

CHAPTER IV

COMPUTATION OF TOTAL INCOME

Income from Other Sources

Profits Chargeable to Tax

95. 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”

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