TaxSaral

Quiz / Section Identifier

Chapter IV, Part D: Profits and Gains of Business or Profession — Set 1 of 2

Section Identifier · Sections 26–46

See the section number, pick what it deals with. Covers sections 26 to 46 of the Income Tax Act 2025 (Chapter IV, Part D) — the charge on business income, allowable deductions, depreciation, disallowances, deemed profits, presumptive taxation, books of account and tax audit. Every answer also shows the corresponding Income Tax Act 1961 section.

21 questions · Medium · no time limit · every answer explained

Questions and answer options are shuffled every time you start.