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[Cites 0, Cited by 0] [Section 115QA] [Entire Act]

Union of India - Subsection

Section 115QA(2) in The Income Tax Act, 1961

(2)Notwithstanding that no income-tax is payable by a domestic company on its total income computed in accordance with the provisions of this Act, the tax on the distributed income under sub-section (1) shall be payable by such company.