Section 236(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 236(2)] [Section 236] [Entire Act]

Union of India - Subsection

Section 236(2)(b) in The Income Tax Act, 1961

(b)any amount attributable to any allowance made in computing the profits and gains of the company for purposes of assessment, which the company has not taken into account in its profit and loss account.

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Union of India - Subsection

Section 236(2)(b) in The Income Tax Act, 1961