What is Application of this Chapter to certain persons?
What is Interpretation in this Chapter? Section 115JEE and
Income Tax Act 1961
Application of this Chapter to certain persons and
Interpretation in this Chapter are
defined under sections 115JEE and 115JF of Income Tax Act 1961.
Provisions under these Sections are :
Section 115JEE of Income Tax Act "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"; or
83[(b) 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
[(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.]
Section 115JF of Income Tax Act "Interpretation
in this Chapter"
Section 115JF. In this Chapter-
(a) "accountant" shall have the same meaning as in the
Explanation below sub-section (2) of section 288;
(b) "alternate minimum tax" means the amount of tax
computed on adjusted total income at a rate of eighteen and
one-half per cent;
(d) "regular income-tax" means the income-tax payable for
a previous year by a person on his total income in
accordance with the provisions of this Act other than the
provisions of this Chapter.