Section 115JB(5A) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115JB(5A) in The Income Tax Act, 1961

(5A)The provisions of this section shall not apply to,—

(i)any income accruing or arising to a company from life insurance business referred to in section 115B;

(ii)a person who has exercised the option referred to under section 115BAA or section 115BAB.