Application of chapter to deduction claimants extends rules to those claiming specified deductions, with income-based exclusions. The chapter applies to persons claiming deductions under Chapter VI-A (other than section 80P) or under section 10AA, subject to an exclusion: individuals, HUFs, associations of persons, bodies of individuals, and specified artificial juridical persons are not covered if their adjusted total income does not fall above a prescribed income threshold.
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 to deduction claimants extends rules to those claiming specified deductions, with income-based exclusions.
The chapter applies to persons claiming deductions under Chapter VI-A (other than section 80P) or under section 10AA, subject to an exclusion: individuals, HUFs, associations of persons, bodies of individuals, and specified artificial juridical persons are not covered if their adjusted total income does not fall above a prescribed income threshold.
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