Application of Other Provisions: Income-tax Act provisions apply to persons covered by this Chapter unless this Chapter provides otherwise. Section 115JE provides a default rule that all other provisions of the Income-tax Act apply to persons referred to in this Chapter, except where the ... Summary
Application of Other Provisions: Income-tax Act provisions apply to persons covered by this Chapter unless this Chapter provides otherwise.
Section 115JE provides a default rule that all other provisions of the Income-tax Act apply to persons referred to in this Chapter, except where the Chapter expressly provides otherwise; it operates as a savings/incorporation clause ensuring continuity of the general statutory scheme for those persons unless specific Chapter provisions displace or modify particular provisions.
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