Section 115JEE
Application of this Chapter to certain persons. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
1(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.
(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.
Notes
1. Ins. by s. 53, ibid. (w.e.f. 1-4-2013).
2. Subs. by Act 25 of 2014, s. 40, for clause (b) (w.e.f. 1-4-2015).
2. Subs. by Act 25 of 2014, s. 40, for clause (b) (w.e.f. 1-4-2015).