- In section 115JEEJEE of the Income-tax Act, with effect from the 1st day of April, 2015,-(A)in sub-section (1), for clause (b), the following clauses shall be substituted, namely:-"(b) section 10AA; or(c)section 35AD.";(B)after sub-section (2), the following sub-section shall be inserted, namely:-"(3) Notwithstanding anything contained in sub-section (1) or subsection (2), the credit for tax paid under section 115JC shall be allowed in accordance with the provisions of section 115JD.".
