Section 115K: Special provision for computation of income in certain cases

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

CHAPTER XII-C

SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.

[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act, 1997, w.e.f. 1-4-1998. Earlier Chapter XII-C was inserted by the Finance Act, 1992, w.e.f. 1-4-1993.]

Special provision for computation of income in certain cases.

[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]

Where this provision sits

Act	The Income-tax Act, 1961
Section	115K
Marginal note	Special provision for computation of income in certain cases
Jurisdiction	Central
Status	Repealed

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