44ACSpecial provision for computing profits and gains from the business of trading in certain goods.
[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
Chapter IV · COMPUTATION OF TOTAL INCOME Heads of income
Section 44AC of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.