Section – 115M : Special provision for disallowance of deductions and rebate of income-tax Published by Law@HostBooks at March 1, 2018 Categories CHAPTER XIIC - Special provisions relating to retail trade etc. Income-tax Act 1961 Tags 115M. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] Share Law@HostBooks