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 280] [Section 28] [Entire Act] Union of India - Subsection Section 28(i) in The Income Tax Act, 1961 (i)the profits and gains of any business or profession which was carried on by the assessee at any time during the previous year;