Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 33] [Section 115JA] [Entire Act] Union of India - Subsection Section 115JA(4) in The Income Tax Act, 1961 (4)Save as otherwise provided in this section, all other provisions of this Act shall apply to every assessee, being a company, mentioned in this section.] [Inserted by Act 33 of 1996, Section 39 (w.e.f. 1.4.1997).]