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<h1>Amendment to Section 115JC: Excludes Specific Individuals Opting for Tax Options Under Sections 115BAC, 115BAD, 115BAE</h1> Section 115JC of the Income-tax Act is being amended to exclude certain persons from its provisions. Effective April 1, 2024, these provisions will not apply to individuals who have opted for the tax options under sub-section (5) of sections 115BAC, 115BAD, or 115BAE, or if their income tax is computed under sub-section (1A) of section 115BAC. This change will be applicable for the assessment year 2024-2025 and onwards, impacting certain taxpayers other than companies.