Section 115JEE - Application of this Chapter to certain persons. - Income-tax Act, 1961

Application of this Chapter to certain persons. 1 [115JEE. (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 2 [ (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. ] 4 [ (2A) The provisions of this Chapter shall not apply to specified fund referred to in clause (c) of the Explanation to clause (4D) of section 10. ] 3 [ (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. ] *************** NOTES:- 1. Inserted vide Section 53 of the Finance Act, 2012 w.e.f. 01-04-2013 2. Substituted vide Section 40 of the Finance (No. 2) Act 2014 w.e.f. 01-04-2015 before it was read as, (b) section 10AA. 3. Inserted vide Section 40 of the Finance (No. 2) Act 2014 w.e.f. 01-04-2015 4. Inserted vide Section 4 of the The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 w.e.f. 01-04-2021