https://www.taxtmi.com/acts?id=16591 The Chapter applies to non company taxpayers who claim deductions under Chapter VI A (other than the cooperative society provision), export/investment zone deductions, or specified capital investment incentives. It does not apply to individuals, HUFs, associations or similar small entities whose adjusted total income does not exceed twenty lakh rupees, nor to designated funds; tax credits under the alternate computation regime are allowed under the statutory credit reconciliation provision. en-us Wed, 30 May 2012 18:33:58 +0530 Sat, 21 Jun 2025 11:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16591 The Chapter applies to non company taxpayers who claim deductions under Chapter VI A (other than the cooperative society provision), export/investment zone deductions, or specified capital investment incentives. It does not apply to individuals, HUFs, associations or similar small entities whose adjusted total income does not exceed twenty lakh rupees, nor to designated funds; tax credits under the alternate computation regime are allowed under the statutory credit reconciliation provision. Act-Rules Income Tax Wed, 30 May 2012 18:33:58 +0530 https://www.taxtmi.com/acts?id=16591