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

Special provision for disallowance of deductions and rebate of income-tax. 115M. 1 [****] ---------------------- Notes :- 1. Omitted by the Finance Act, 1997, w.e.f. 1-4-1998 . Prior to its omission, section 115M, as inserted by the Finance Act, 1992, w.e.f. 1-4-1993, read as under : 115M. Special provision for disallowance of deductions and rebate of income-tax.- No deduction under Chapter VI-A (except section 80L) or rebate of income-tax under Chapter VIII shall be allowed in the case of a person who has submitted a statement under sub-section (1) of section 115K.