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<h1>'Profession' in Income-tax Act 1961 Includes 'Vocation,' Defined as Naturally Suited Work Needing Dedication</h1> 'Profession' under clause (36) of section 2 of the Income-tax Act 1961 encompasses 'vocation.' According to the Cambridge Dictionary, vocation refers to a type of work one feels naturally suited for and to which one should dedicate time and energy.