Section 115M:
[Omitted.].
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).
Act Number: 43
Act Name: The Income-tax Act, 1961
Year: 1961
Enactment Date: 1961-09-13
Long Title: An Act to consolidate and amend the law relating to income-tax and super-tax
Ministry: Ministry of Finance
Department: Department of Revenue