Income from profits and gains of business or profession, how computed.
The income referred to in section 28 shall be computed in accordance with the provisions contained in sections 30 to 43D.
Section 29: Income from profits and gains of business or profession, how computed
The Income-tax Act, 1961Central Act · Act 43 of 1961
Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026
Where this provision sits
| Act | The Income-tax Act, 1961 |
|---|---|
| Section | 29 |
| Marginal note | Income from profits and gains of business or profession, how computed |
| Jurisdiction | Central |
| Status | Repealed |
| Judgments citing it | 12 |
Find the provision, not just read it
The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:
- Search 49,000+ Central and State enactments by what a provision says, not by its number
- Jump from any section to every judgment that has applied it
- Search 300 million+ Indian court records alongside the statute
- Ask a research agent to find and read the case law on a provision for you
Free account. No card. About a minute to create.
Create a free accountNeed this as data, not as a page? The Income-tax Act, 1961 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.