Section 115J(1)(iii) in The Income Tax Act, 1961

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

Union of India - Subsection

Section 115J(1)(iii) in The Income Tax Act, 1961

(iii)[ the amounts as arrived at after increasing the net profit by the amounts referred to in clauses (a) to (f) and reducing the net profit by the amounts referred to in clauses (i) and (ii) attributable to the business, the profits from which are eligible for deduction under section 80-HHC or section 80-HHD; so, however, that such amounts are computed in the manner specified in sub-section (3) or sub-section (3-A) of section 80-HHC or sub-section (3) of section 80-HHD, as the case may be; or] [ Inserted by Act 3 of 1989, Section 19 (w.e.f. 1.4.1989).]

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 115J(1)(iii) in The Income Tax Act, 1961