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<h1>Section 115JEE: New Tax Rules for Deductions; Exemptions for Incomes Below 20 Lakh from April 2013 Onwards.</h1> Clause 51 of the Finance Bill, 2012 introduces section 115JEE to the Income-tax Act, effective April 1, 2013. This section applies Chapter XII-BA provisions to individuals claiming deductions under Chapter VI-A (excluding section 80P) or section 10AA. However, it exempts individuals, Hindu undivided families, associations of persons, bodies of individuals, and certain artificial juridical persons from these provisions if their adjusted total income does not exceed twenty lakh rupees. This amendment is applicable from the assessment year 2013-2014 onwards.