Section 115JEE Income Tax Act 2025
Application of this Chapter to certain persons.
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 |
| [(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.]
[(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) 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.]