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.]