March 1, 2018

Section – 115JF : Interpretation in this Chapter

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 […]
March 1, 2018

Section – 115JEE : 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 […]
March 1, 2018

Section – 115JEE : 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 […]
March 1, 2018

Section – 115JE : Application of other provisions of this Act

115JE. Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to a person referred to in this Chapter.
March 1, 2018

Section – 115JD : Tax credit for alternate minimum tax

115JD. (1) The credit for tax paid by a person under section 115JC shall be allowed to him in accordance with the provisions of this section. […]
March 1, 2018

Section – 115JC : Special provisions for payment of tax by certain persons other than a company

115JC. (1) Notwithstanding anything contained in this Act, where the regular income-tax payable for a previous year by a person, other than a company, is less […]






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