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 225] [Entire Act] Union of India - Subsection Section 225(b) in The Income Tax Act, 2025 (b)such income shall be deemed to be the profits and gains of such business chargeable to tax under the head "Profits and gains of business or profession".