# The Finance Act, 2014, Section 40: Amendment of section 115JEE

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/40/

## Text

Amendment of section 115JEE. 40. In section 115JEE of the Income-tax Act, with effect from the 1st day of April, 2015,— (A) | in sub-section (1), for clause (b), the following clauses shall be substituted, namely:— "(b) section 10AA; or (c) section 35AD."; (B) | after sub-section (2), the following sub-section shall be inserted, namely:— "(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.". © Copyright. Taxmann Publications Pvt. Ltd.

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