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59. Profits chargeable to tax. — (1) The provisions of sub-section (1) of section 41 shall apply, so far as may be, in computing the income of an assessee under section 56, as they apply in computing the income of an assessee under the head "Profits and gains of business or profession".
(2) [***]
(3) [***]
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F-212, F-Block,
Competent House,
Connaught Place,
New Delhi-110001
Contact : Mr. Jaswant Singh
Mobile : 9811936248
Phone No.:011-45874900,45874901,
E-mail : cakalra@hsaco.in
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