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<h1>Section 115N removed (from April 1998) ending bar on other proceedings when a statement under Section 115K was filed</h1> Section 115N, originally inserted in 1993 and subsequently amended, provided that no proceeding under any other Chapter of the Income-tax Act could be initiated against a person who had submitted a statement under section 115K for the relevant assessment year, unless the deputy tax authority, based on evidence, believed the statement to be untrue. That provision, after successive substitutions concerning scope, was omitted with effect from 1 April 1998, removing the statutory bar on initiating other proceedings in such cases.