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

115L. [Return of income not to be filed in certain cases .]— Omitted by the Finance Act , 1997 (26 of 1997), s . 39 ( w.e.f . 1-4-1998). 115M. [ Special provision for disallowance of deductions and rebate of income-tax.] — Omitted by the Finance Act, 1997 (26 of 1997), s . 39, ( w.e.f . 1-4-1998).