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TDS & TCS sections as per Income Tax Act, 2025

By
Team Bilimoria
May 19, 2026

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May 15, 2026

Team Bilimoria

Profit and gains from business or profession under Income tax, 2025

Profit and gains from business or profession is one of the heads of the income under the Income Tax Act, 2025 which deals with the taxation of income earned from carrying on any business or profession during a Tax year.

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May 15, 2026

Team Bilimoria

Income from Capital Gains under the Income Tax Act, 2025

‘Capital Gains’ refers to the profit earned on the transfer of a capital asset—such as property, shares, or gold—when it is sold for a price higher than its cost of acquisition. It represents the appreciation in the value of an investment over time and is chargeable to tax.

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