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 135(2)] [Section 135] [Entire Act] Union of India - Subsection Section 135(2)(a) in The Income Tax Act, 2025 (a)the gross total income of the assessee includes income which is chargeable under the head "Profits and gains of business or profession"; or