{
    "act_title": "THE CODE ON WAGES, 2019",
    "act_slug": "code-on-wages-2019",
    "section_label": "Section",
    "section": {
        "number": "32",
        "title": "Section 32",
        "chapter": null,
        "content": "32. Computation of gross profits.—The gross profits derived by an employer from an establishment in respect of the accounting year shall,—\n(a) in the case of a banking company, be calculated in the manner as may be prescribed by the Central Government;\n(b) in any other case, be calculated in the manner as may be prescribed by the Central Government.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 310
    },
    "prev_section": "31",
    "next_section": "33"
}