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.]
Special provision for computation of income
in certain cases.
115K. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
Return of income not to be filed in certain
cases.
115L. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
Special provision for disallowance of
deductions and rebate of income-tax.
115M.
[Omitted by the Finance Act, 1997, w.e.f.
1-4-1998.]
Bar of proceedings in certain cases.
115N. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]