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    <title>Insertion of new section 115JEE.</title>
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    <description>Section 115JEE applies Chapter XII-BA to any person claiming deductions under Chapter VI-A (other than section 80P) or under section 10AA, while excluding individuals, HUFs, associations of persons, bodies of individuals and certain artificial juridical persons whose adjusted total income falls below a prescribed threshold; the amendment is prospective and operates from the commencement date specified in the Bill.</description>
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