Section 27 of Income Tax Act, 2025 : Manner of computing profits and gains of business or profession. HomeIncome Tax Act, 2025Section 27 of Income Tax Act, 2025 : Manner of computing profits and gains of business or profession. published by Advocate Shruti Goyal | February 20, 2025 The income referred to in section 26 shall be computed as per the provisions of sections 28 to 60, except section 58.