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    <title>Tax Credit u/s 115JAA Excludes Surcharge and Education Cess When Paid u/s 115JB.</title>
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    <description>Where it is only income tax that is paid under the provisions of section 115JB of the Act, it is natural that tax credit under section 115JAA of the Act will only be of income tax and not of surcharge and education cess.- AT</description>
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      <description>Where it is only income tax that is paid under the provisions of section 115JB of the Act, it is natural that tax credit under section 115JAA of the Act will only be of income tax and not of surcharge and education cess.- AT</description>
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