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[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.]