Income-tax Act, 1961 · Chapter XII: Ba · Special provisions relating to certain persons other than a company
Section 115JF: Interpretation in this Chapter
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026.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.
(a) —accountant‖ shall have the same meaning as in the Explanation below sub-section (2) of section 288;
(b) —alternate minimum tax‖ means the amount of tax computed on adjusted total income at a rate of eighteen and one-half per cent; * * * * *
(d) —regular income-tax‖ means the income-tax payable for a previous year by [a person on his total income] in accordance with the provisions of this Act other than the provisions of this Chapter.]
[CHAPTER XIIBB
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 115JF
No Supreme Court judgment in our database cites this section yet.