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<h1>Omission of Section 115L removes prior non-filing exemption for taxpayers who submitted Section 115K(1) statements</h1> Section 115L has been omitted; formerly it provided that, subject to section 115N, a person who submitted the statement required by section 115K(1) was not required to file an income-tax return under section 139(1) and the other provisions of Chapter XIV would not apply to that person. The omission removes that specific non-filing exemption from the statute as of the effective date noted in the legislative history.