Applicability of section 115JD limited when taxpayer opts for specified concessional tax regimes or alternative income computation. The amendment provides that section 115JD shall not apply to any person who has opted for the concessional tax regimes under the specified sub sections of sections 115BAC, 115BAD or 115BAE, or to any person whose income tax is computed under the alternative computation mechanism in sub section (1A) of section 115BAC, effective from 1 April 2024.