44AC. [ Special provision for computing profits and gains from the business of trading in certain goods. [Inserted by Act 21 of 1984, Section 11 (w.e.f. 1.4.1985).]
-[Omitted by the Finance Act, 1992 (18 of 1992), section 21 (w.e.f. 1-4-1993).] [Substituted by Act 18 of 1992, Section 20, for " Provided that" (w.r.e.f. 1.4.1985).]
