Section 510(1)(a) in Orissa Municipal Rules, 1953

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State of Odisha - Subsection

Section 510(1)(a) in Orissa Municipal Rules, 1953

(a)where income-tax is assessed on such company or person under the Indian Income Tax Act, 1922, for the year comprising the half-year, one-half of the amount at which the profits and gains of such business are computed under Section 10 of the Indian Income Tax Act, 1922, for the purpose of assessing the income-tax; and

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State of Odisha - Subsection

Section 510(1)(a) in Orissa Municipal Rules, 1953