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<h1>Income-tax Act Section 115JAA amended: Companies can now claim tax credit under Section 115JB from April 1, 2006.</h1> Section 115JAA of the Income-tax Act is amended to include a new sub-section (1A), effective from April 1, 2006. This amendment allows companies paying tax under section 115JB for the assessment year starting April 1, 2006, and subsequent years, to receive credit for the tax paid. Additionally, in sub-section (2), the reference to tax paid under section 115JA is expanded to include tax paid under section 115JB, ensuring that the credit provisions apply to both sections.