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 ... Summary
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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