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

[Cites 0, Cited by 4] [Section 115JB(2)] [Section 115JB] [Entire Act]

Union of India - Subsection

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

(b)being a company, to which the second proviso to sub-section (1) of section 129 of the Companies Act, 2013 (18 of 2013) is applicable, shall, for the purposes of this section, prepare its statement of profit and loss for the relevant previous year in accordance with the provisions of the Act governing such company:

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Union of India - Subsection

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