115JEE. [ Application of this Chapter to certain persons. [Inserted by Act No. 23 of 2012, section 53, (w.e.f. 1-4-2013).]
(1)The provisions of this Chapter shall apply to a person 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; or(c)section 35AD.](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 juridical person referred to in sub-clause (vii) of clause (31) of section 2, if the adjusted total income of such person does not exceed twenty lakh rupees.] [Substituted by Act No. 46 of 2019, dated 11.12.2019.][(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), the credit for tax paid under section 115JC shall be allowed in accordance with the provisions of section 115JD.]
