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 0] [Section 115JAA] [Entire Act] Union of India - Subsection Section 115JAA(8) in The Income Tax Act, 1961 (8)[ The provisions of this section shall not apply to a person who has exercised the option under section 115BAA.] [Inserted by Act No. 46 of 2019, dated 11.12.2019.]