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TypeBare Act JurisdictionCentral Government Enacted2012

Finance Act, 2012, (Central) Section 51

Insertion of New Section 115jee

~1 min read

https://sooperkanoon.com/act/63691

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 51 is part of Finance Act, 2012, (Central) - Insertion of New Section 115jee. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 115JE of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2013, namely:--

'115JEE. Application of this Chapter to certain persons.--

(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.

(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.'.

Frequently asked questions

What does Finance Act, 2012, (Central) Section 51 provide?

Section Section 51 of the Finance Act, 2012, (Central) (Insertion of New Section 115jee) is reproduced on this page as part of the Finance Act, 2012, (Central). Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2012, (Central) Section 51?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 51. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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