115KSpecial provision for computation of income in certain cases.
[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
REPEALEDThis Act was repealed on 1 April 2026 by the Income-tax Act, 2025. It is kept here for reference and for assessment years up to 2026-27 only. For the current law see the Income-tax Act, 2025.
The Income-tax Act, 1961
Chapter XII-C of the Act, in full · ss. 115K–115N.
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Chapter XII-C
Special Provisions Relating to Retail Trade, Etc.
ss. 115K–115N115LReturn of income not to be filed in certain cases.
[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
115MSpecial provision for disallowance of deductions and rebate of income-tax.
[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
115NBar of proceedings in certain cases.
[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
No section matches that.