- After section 115JE of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2013, namely: -'115JEE. Application of this Chapter to certain persons. - (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.(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 (v1i) of clause (37) of section 2, if the adjusted total income of such person does not exceed twenty lakh rupees.'.
