26 — D.—Profits and gains of business or profession - 26. Income under head “Profits and gains of business or profession”
IT Rules
Original Rule Text
D.—Profits and gains of business or profession - 26. Income under head “Profits and gains of business or profession” — [Part 2/2] Summary This chunk discusses various aspects related to income determination under the Income-tax Act, 1961. It includes details about the taxation of capital assets (excluding land, goodw... — Rule 26 of IT2025