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[Cites 0, Cited by 0] [Section 18BBE(1)] [Section 18BBE] [Entire Act]

Union of India - Subsection

Section 18BBE(1)(i) in Income Tax Rules, 1962

(i)in a case where the annual profits of the housing or other activities which are integral part of a highway project can be arrived at in accordance with the regular method of accounting followed, the profits so arrived at as computed under the provisions of the Act;