Section 80HHF(6)(f) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80HHF(6)] [Section 80HHF] [Entire Act]

Union of India - Subsection

Section 80HHF(6)(f) in The Income Tax Act, 1961

(f)"profits of the business" means the profits of the business as computed under the head "Profits and gains of business or profession" as reduced by-

(A)ninety per cent. of any receipts by way of brokerage, commission, interest, rent, charges or any other receipt of a similar nature included in such profits; and

(B)the profits of any branch, office, warehouse or any other establishment of the assessee situated outside India;

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Union of India - Subsection

Section 80HHF(6)(f) in The Income Tax Act, 1961