Section 206(1)(s) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 206(1)] [Section 206] [Entire Act]

Union of India - Subsection

Section 206(1)(s) in The Income Tax Act, 2025

(s)Every company to which this section applies, shall furnish a report in the prescribed form from an accountant, certifying that the book profit in its case has been computed as per the provisions of this section––

(i)before the specified date referred to in section 63; or

(ii)along with the return of income furnished in response to a notice under section 268(1).

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Union of India - Subsection

Section 206(1)(s) in The Income Tax Act, 2025