Section 40 - Amendment of section 115JEE - Finance (No. 2) Act, 2014

Amendment of section 115JEE 40. In section 115JEE of the Income-tax Act, with effect from the 1st day of April, 2015,- (A) in sub-section (1), for clause (b), the following clauses shall be substituted, namely:- (b) section 10AA; or (c) section 35AD. ; (B) after sub-section (2), the following sub-section shall be inserted, namely:- (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. .