Special provision for computation of income in certain cases.—Omitted by the Finance
Act 1997 (26 of 1997), s. 39 (w.e.f. 1-4-1998).
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights
