{"id":3928,"date":"2018-03-01T16:12:41","date_gmt":"2018-03-01T10:42:41","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=3928"},"modified":"2018-03-01T16:12:41","modified_gmt":"2018-03-01T10:42:41","slug":"section-115jee-application-chapter-certain-persons-2","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-115jee-application-chapter-certain-persons-2\/","title":{"rendered":"Section &#8211; 115JEE : Application of this Chapter to certain persons"},"content":{"rendered":"<p>115JEE. (1) The provisions of this Chapter shall apply to a person who has claimed any deduction under\u2014<\/p>\n<p>(a)  any section (other than section 80P) included in Chapter VI-A under the heading &#8220;C.\u2014Deductions in respect of certain incomes&#8221;; or<\/p>\n<p>(b)  section 10AA; or<\/p>\n<p>(c)  section 35AD.<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>115JEE. (1) The provisions of this Chapter shall apply to a person who has claimed<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3368,446],"tags":[],"yst_prominent_words":[1564,380,484,3063,458,906],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3928"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=3928"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3928\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=3928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=3928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=3928"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=3928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}