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

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Union of India - Subsection

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

(c)the total income of the company has been computed, -

(i)without any deduction under the provisions of section 10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section 32AD or section 33AB or section 33ABA or sub-clause (ii) or sub-clause (iia) or sub-clause (iii) of sub-section (1) or sub-section (2AA) or sub-section (2AB) of section 35 or section 35AC or section 35AD or section 35CCC or section 35CCD or under any provisions of Chapter VIA under the heading "C. - Deductions in respect of certain incomes" other than the provisions of section 80JJAA;

(ii)without set off of any loss carried forward from any earlier assessment year if such loss is attributable to any of the deductions referred to in sub-clause (i); and

(iii)depreciation under section 32, other than clause (iia) of sub-section (1) of the said section, is determined in the manner as may be prescribed.

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Union of India - Subsection

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