Section 115JEE:
Application of this Chapter to certain persons.
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.
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).