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

Bar of proceedings in certain cases. 115N. 1 [****] ------------------------- Notes :- 1. Omitted by the Finance Act, 1997, w.e.f. 1-4-1998 Prior to its omission, section 115N, as inserted by the Finance Act, 1992, w.e.f. 1-4-1993 and later on amended by the Finance Act, 1993, w.e.f. 1-4-1993 and the Finance Act, 1994, w.e.f. 1-4-1995, read as under : 115N. Bar of proceedings in certain cases.- No proceeding under any other Chapter of this Act shall be initiated against any person who has submitted a statement under sub-section (1) of section 115K for the relevant assessment year unless the Deputy Commissioner, in consequence of evidence in his possession, has reason to believe that the statement furnished by any person under section 115K is untrue.