28 February 2013
"eligible assessee" means,— (i) an individual, Hindu undivided family or a partnership firm, who is a resident, but not a limited liability partnership firm as defined under clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); and (ii) who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BA or deduction under any provisions of Chapter VIA under the heading "C. - Deductions in respect of certain incomes" in the relevant assessment year;
"eligible business" means,— (i) any business except the business of plying, hiring or leasing goods carriages referred to in section 44AE; and (ii) whose total turnover or gross receipts in the previous year does not exceed an amount of [sixty lakh rupees].
28 February 2013
Thanks sir. So it means a person claiming deduction under any other sec. of chapter VI A other than sec.80C is not an eligible person.?
28 February 2013
No, other than c heading, such person is an eligible assessee. Like if an assessee claiming deduction under section 80D, yes it is an eligible assessee.
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