Section 115M Income Tax Act 2025 Special provision for disallowance of deductions and rebate of income-tax. By CA Satbir Singh | March 31, 2026 0 CommentSection 115M Income Tax Act 2025Special provision for disallowance of deductions and rebate of income-tax.115M. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]