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<h1>Section 115M (1993-1997) barred Chapter VI-A deductions and Chapter VIII rebate for persons filing the Section 115K(1) statement</h1> Section 115M was a special tax provision inserted in 1992 (effective 1-4-1993) and subsequently omitted in 1997 (effective 1-4-1998). When in force, it disallowed deductions under Chapter VI-A (except section 80L) and denied rebate under Chapter VIII for any person who had submitted the statement required by section 115K(1). The provision therefore restricted specified tax benefits for those making the prescribed declaration while it remained part of the statute.