Section 27 Income Tax Act 2025 Manner of computing profits and gains of business or profession. By CA Satbir Singh | April 4, 2026 0 CommentSection 27 Income Tax Act 2025Manner of computing profits and gains of business or profession.85 27. The income referred to in section 26 shall be computed as per the provisions of sections 28 to 60, except section 58.