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          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.

          <h1>Application of Chapter to deduction claimants restricts scope and exempts low income persons while preserving tax credit reconciliation.</h1> The Chapter applies to non company taxpayers who claim deductions under Chapter VI A (other than the cooperative society provision), export/investment zone deductions, or specified capital investment incentives. It does not apply to individuals, HUFs, associations or similar small entities whose adjusted total income does not exceed twenty lakh rupees, nor to designated funds; tax credits under the alternate computation regime are allowed under the statutory credit reconciliation provision.

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