Section 115L - Omitted - Income-tax Act, 1961

Return of income not to be filed in certain cases. 115L. 1 [****] ---------------------- Notes :- 1. Omitted by the Finance Act, 1997, w.e.f. 1-4-1998 . Prior to its omission, section 115L, as inserted by the Finance Act, 1992, w.e.f. 1-4-1993, read as under : 115L. Return of income not to be filed in certain cases.- Subject to the provisions of section 115N, a person who has submitted a statement under sub-section (1) of section 115K shall not be required to furnish a return of income under sub-section (1) of section 139 and the other provisions of Chapter XIV will not apply in his case.