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        Clause 51 - Insertion of new section 115JEE.

        Finance Bill, 2012
        Chapter III - Part 1
        Direct Taxes - Income Tax

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        Application of Chapter XII-BA: applies where Chapter VI-A or section 10AA deductions claimed, with exclusion for low income taxpayers. Section 115JEE applies Chapter XII-BA to any person claiming deductions under Chapter VI-A (other than section 80P) or under section 10AA, while excluding individuals, HUFs, associations of persons, bodies of individuals and certain artificial juridical persons whose adjusted total income falls below a prescribed threshold; the amendment is prospective and operates from the commencement date specified in the Bill.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Application of Chapter XII-BA: applies where Chapter VI-A or section 10AA deductions claimed, with exclusion for low income taxpayers.

                                Section 115JEE applies Chapter XII-BA to any person claiming deductions under Chapter VI-A (other than section 80P) or under section 10AA, while excluding individuals, HUFs, associations of persons, bodies of individuals and certain artificial juridical persons whose adjusted total income falls below a prescribed threshold; the amendment is prospective and operates from the commencement date specified in the Bill.


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