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        F. Acts / Amendment Acts

        Section 58 - Amendment of section 115JD.  

        Finance Act, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        Exclusion from section 115JD: taxpayers opting under sections 115BAC or 115BAD are not subject to its provisions. The amendment adds a sub section to state that section 115JD shall not apply to a person who has exercised the option referred to in section 115BAC or section 115BAD, effective from the first day of April, 2021.
                        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.

                              Exclusion from section 115JD: taxpayers opting under sections 115BAC or 115BAD are not subject to its provisions.

                              The amendment adds a sub section to state that section 115JD shall not apply to a person who has exercised the option referred to in section 115BAC or section 115BAD, effective from the first day of April, 2021.


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