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1961Section 115WM

115WM. Chapter XII-H not to apply after a certain date.

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From the Income Tax Department's correspondence.

Nothing contained in this Chapter shall apply, in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·