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 0] [Section 112(1)] [Section 112] [Entire Act] Union of India - Subsection Section 112(1)(i) in The Income Tax Act, 2025 (i)be set off against the profits and gains, if any, of any business or profession carried on by him for that tax year; and