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Chapter I|Chapter II|Chapter III|Chapter IV|Chapter V|Chapter VI|Chapter VIA|Chapter VII|Chapter VIII|Chapter IX|Chapter X|Chapter X-A|Chapter XI – Chapter XII|Chapter XII-A|Chapter XII-B|Chapter XII-BA|Chapter XII-BB|Chapter XII-BC|Chapter XII-C|Chapter XII-D|Chapter XII-DA|Chapter XII-E|Chapter XII-EA|Chapter XII-EB|Chapter XII-F|Chapter XII-FA|Chapter XII-FB|Chapter XII-G|Chapter XII-H|Chapter XIII|Chapter XIV|Chapter XIV-A|Chapter XIV-B|Chapter XV|Chapter XVI|Chapter XVII|Chapter XVIII|Chapter XIX|Chapter XIX-A|Chapter XIX-B|Chapter XX|Chapter XX-A|Chapter XX-B|Chapter XX-C|Chapter XXI|Chapter XXII|Chapter XXIIB|Chapter – XXIII

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.]
115K. Special provision for computation of income in certain cases.
[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]

115L. Return of income not to be filed in certain cases.
[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]

115M. Special provision for disallowance of deductions and rebate of income-tax.
[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]

115N. Bar of proceedings in certain cases.
[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]

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