Section 115BAA clarify

how to opt out of sec 115baa...my client had opted for 115baa in ay 21-22...however in the coming AY ,client wants to claim sec 80IA..if the client claims the deduction does it trigger proviso to sec 115baa I.e not meeting the condition hence option invalid
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Quick Summary
This discussion seeks clarification on Section 115BAA, specifically how a client can opt out of it. The client previously chose Section 115BAA for AY 2021-22 but now wishes to claim Section 80IA in a subsequent AY. The core question is whether claiming the 80IA deduction would trigger the proviso to Section 115BAA, thereby invalidating the initial election.

Ho it works
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