Income Tax Department

Ministry of Finance, Government of India

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Section 44AC

Special provision for computing profits and gains from the busi­ness of trading in certain goods

Section

Section Number

44AC

Chapter

CHAPTER IV - COMPUTATION OF TOTAL INCOME

Act

Income-tax Act, 1961

Year

2025

Special provision for computing profits and gains from the busi­ness of trading in certain goods

Special provision for computing profits and gains from the busi­ness of trading in certain goods

Special provision for computing profits and gains from the business of trading in certain goods.

44AC. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]

Footnotes