section 115JEE
Application of this Chapter to certain persons.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XII DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
Statutory text
- (1) The provisions of this Chapter shall apply to a person who has claimed any deduction under—
- (a) any section (other than section 80P) included in Chapter VI-A under the heading ”C.— Deductions in respect of certain incomes”; or 4[(b) section 10AA; or (c) section 35AD.]
- (2) The provisions of this Chapter shall not apply to an individual or a Hindu undivided family or an association of persons or a body of individuals, whether incorporated or not, or an artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2, if the adjusted total income of such person does not exceed twenty lakh rupees.] 5[(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), the credit for tax paid under section 115JC shall be allowed in accordance with the provisions of section 115JD.]
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