# The Finance Act, 2012, Section 53: Insertion of new section 115JEE

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/53/

## Text

Insertion of new section 115JEE. 53. After section 115JE of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2013, namely:— '115JEE. Application of this Chapter to certain persons.—(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 (b) section 10AA. (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.'. © Copyright. Taxmann Publications Pvt. Ltd.

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