Application of this Chapter to certain persons.115JEE.
(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";
) section 10AA
; or (c
) section 35AD
.(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 (vii
) of clause (31
) of section 2
, if the adjusted total income
of such person does not exceed twenty lakh rupees.(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), the credit for tax
paid under section 115JC
shall be allowed in accordance with the provisions of section 115JD