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 subsection (2), the credit for tax paid under section 115JC shall be allowed in accordance with the provisions of section 115JD.] ------------------------------------------- Notes:- 1. Inserted vide Finance Act, 2012, w.e.f. 01-04-2013 2. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of April, 2015 , before it was read as, ( b ) section 10AA. 3. Inserted THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of April, 2015 , 4. Inserted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-04-2021