https://www.taxtmi.com/acts?id=3230 Section 115L has been omitted; formerly it exempted persons who submitted a prescribed statement under the companion provision from the obligation to furnish an income-tax return, subject to conditions in another related provision. The clause was introduced by a finance act amendment and subsequently repealed, removing that specific return-filing exemption. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 14:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3230 Section 115L has been omitted; formerly it exempted persons who submitted a prescribed statement under the companion provision from the obligation to furnish an income-tax return, subject to conditions in another related provision. The clause was introduced by a finance act amendment and subsequently repealed, removing that specific return-filing exemption. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3230