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of <h1>Understanding PGBP Income: Computation and Deductions under Income Tax Act Sections 29, 30-43D for Businesses and Professionals</h1> Income from profits and gains of business or profession (PGBP) is computed under Section 29 of the Income Tax Act. The computation involves applying the provisions outlined in Sections 30 to 43D. These sections provide detailed guidelines on allowable deductions, expenses, and other relevant considerations necessary for determining taxable income from business or professional activities.
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