Insertion of new section 115JEE.

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Full Text of the Document

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....erson who has claimed any deduction under-- (a) any section (other than section 80P) included in Chapter VI-A under the heading "C.--Deductions in respect of certain incomes"; or (b) section 10AA. (2) The provisions of this Chapter shall not apply to an individual or a Hindu undivided family or an association of persons or a body of individuals, whether incorporated or not, or an artificial....