Section 115JB(2)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 115JB(2)] [Section 115JB] [Entire Act]

Union of India - Subsection

Section 115JB(2)(a) in The Income Tax Act, 1961

(a)being a company, other than a company referred to in clause (b), shall, for the purposes of this section, prepare its statement of profit and loss for the relevant previous year in accordance with the provisions of Schedule III to the Companies Act, 2013 (18 of 2013); or

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Union of India - Subsection

Section 115JB(2)(a) in The Income Tax Act, 1961