Section 95: Profits chargeable to tax

The Income-tax Act, 2025Central Act · Act 30 of 2025

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".

Where this provision sits

Act	The Income-tax Act, 2025
Section	95
Marginal note	Profits chargeable to tax
Jurisdiction	Central
Status	In force as published by the source

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