1(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
2 (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.
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1. Ins. by s. 53, ibid. (w.e.f. 1-4-2013).
2. Subs. by Act 25 of 2014, s. 40, for clause (b) (w.e.f. 1-4-2015).
Section 115I Chapter not to apply if the assessee so chooses
Section 115J Special provisions relating to certain companies
Section 115JA Deemed income relating to certain companies
Section 115JAA Tax credit in respect of tax paid on deemed income relating to certain companies
Section 115JB Special provision for payment of tax by certain companies
Section 115JC Special provisions for payment of tax by certain persons other than a company
Section 115JD Tax credit for alternate minimum tax
Section 115JE Application of other provisions of this Act
Section 115JEE Application of this Chapter to certain persons