Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 10] [Section 309] [Entire Act] Union of India - Subsection Section 309(5) in The Companies Act, 1956 (5)The net profits referred to in sub-sections (3) and (4) shall be computed in the manner referred to in section 198, sub-section (1).