Section mapper · Freelance and business income
Section 28 of the Income-tax Act, 1961 is now
section 26 of the Income-tax Act, 2025
What counts as business or professional income.
- Was
s.28, Income-tax Act, 1961 (repealed)- Is now
s.26(1) and (2), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 26(1) charges the income listed in 26(2) under the head "Profits and gains of business or profession" — the same list of profits, compensation, benefits and perquisites as before, now split across two sub-sections instead of one long clause run.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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