(1)Where any amount of tax is paid under sub-section (1) of section 115-JA by an assessee being a company for any assessment year, then, credit in respect of tax so paid shall be allowed to him in accordance with the provisions of this section.][(1-A) Where any amount of tax is paid under sub-section (1) of section 115-JB by an assessee, being a company for the assessment year commencing on the 1st day of April, 2006 and any subsequent assessment year, then, credit in respect of tax so paid shall be allowed to him in accordance with the provisions of this section.] [ Inserted by Act 18 of 2005, Section 35 (w.e.f. 1.4.2006).]
