Section 3(1)(iv) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

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Union of India - Subsection

Section 3(1)(iv) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

(iv)any amount representing provision for taxation, other than amount of income tax paid, if any, less the amount of income-tax claimed as refund, if any, to the extent of the excess over the tax payable with reference to the book profits in accordance with the law applicable thereto;

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Union of India - Subsection

Section 3(1)(iv) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015