Income-tax Act, 1961 · Chapter XII: Ba · Special provisions relating to certain persons other than a company
Section 115JEE: Application of this Chapter to certain persons
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
(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; 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.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 115JEE
No Supreme Court judgment in our database cites this section yet.