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        Clause 52 - Amendment of section 115JF.

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

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        Interpretation of Chapter XII-BA clarified: LLP definition removed and 'person' replaces LLP as taxable entity under AMT rules. Amendment to section 115JF omits the definition of Limited Liability Partnership and substitutes the phrase 'a person on his total income' for 'a limited liability partnership on its total income' in clause (d), effective 1 April 2013 and applicable to the 2013-2014 assessment year and thereafter.
                          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.

                                Interpretation of Chapter XII-BA clarified: LLP definition removed and 'person' replaces LLP as taxable entity under AMT rules.

                                Amendment to section 115JF omits the definition of Limited Liability Partnership and substitutes the phrase "a person on his total income" for "a limited liability partnership on its total income" in clause (d), effective 1 April 2013 and applicable to the 2013-2014 assessment year and thereafter.


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