Section – 115L : Return of income not to be filed in certain cases
March 1, 2018
Section – 115N : Bar of proceedings in certain cases
March 1, 2018

Section – 115M : Special provision for disallowance of deductions and rebate of income-tax

115M. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]

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