return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed ... total income in the return; (v) disallowance of deduction claimed under [section 10AA or under any of the provisions of Chapter VI-A under
claiming any deduction, exemption or allowance under the provisions contained in - (I) sections 54 to 54GB, or under any provisions of Chapter VI-A under ... articles or things or providing any services referred to in section 10AA of that Act, in a case where the letter of approval, required
Section 10AA in The Income Tax Act, 1961
10AA. [ Special provisions in respect of newly established Units in Special Economic Zones. [Inserted ... Section 27 and Schedule II (w.e.f. 10.2.2006).]
(1) Subject to the provisions of this section, in computing the total income of an assessee
section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) >or sub-section (4E) or sub-section (4F) of section ... clause (23C) of section 10, section 10A, section 10AA, clause (b) of sub-section (1) of section 12A, section 44AB , section 44DA, section 50B, section
than a company. [Substituted by Act No. 23 of 2012, section 50, for section 115JC (w.e.f. 1-4-2013).]
(1) Notwithstanding anything contained ... 10AA; and] [Substituted by Act No. 25 of 2014 section 39, for 'under section 10AA' (w.e.f. 1-4-2015).] (iii) [ deduction claimed
transaction referred to in section 80A; (iii) any transfer of goods or services referred to in sub-section (8) of section ... section (10) of section 80-IA; (v) any transaction, referred to in any other section under Chapter VI-A or section 10AA, to which provisions
provisions:-
―80A(4) Notwithstanding anything to the contrary contained in section
10A or section 10AA or section 10B or section 10BA or in any provisions ... case may be. Even if Section 10A / Section 10B are construed as
exemption provisions, sub-section (4) of Section 80A cannot defeat such
construction
Petroleum and Natural Gas Regulatory Board established under sub-section (1) of section 3 of the Petroleum and Natural Gas Regulatory Board ... assessment year, no deduction shall be allowed under the provisions of section 10AA and Chapter VI-A under the heading "C.—Deductions in respect
Section 36 in Finance Act, 2012
36. Insertion of new section 92BA.
- After section 92B of the Income-tax Act, the, following section shall ... section (10) of section 80-IA; (v) any transaction, referred to in any other section under Chapter VI-A or section 10AA, to which provisions
Section 40 in Finance (No. 2) Act, 2014
40. Amendment of section 115.
- In section 115JEEJEE of the Income-tax Act, with effect from ... April, 2015,- (A) in sub-section (1), for clause (b), the following clauses shall be substituted, namely:- "(b) section 10AA; or (c) section 35AD
