Section 226(7)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 226(7)] [Section 226] [Entire Act]

Union of India - Subsection

Section 226(7)(a) in The Income Tax Act, 2025

(a)the tonnage income, shall be––

(i)computed as per section 227; and

(ii)deemed to be the profits chargeable under the head "Profits and gains of business or profession"; and