CHAPTER XII-C -SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.

[ Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act, 1997, w.e.f. 1-4-1998. Earlier Chapter XII-C was inserted by the Finance Act, 1992, w.e.f. 1-4-1993 .]

Section 115K. Special provision for computation of income in certain cases.

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

Section 115L. Return of income not to be filed in certain cases.

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

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

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

Section 115N. Bar of proceedings in certain cases.

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