Section 115K Income Tax Act 2025
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.
115K. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]