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[Cites 0, Cited by 0] [Section 219(1)] [Section 219] [Entire Act]

Union of India - Subsection

Section 219(1)(b) in The Income Tax Act, 2025

(b)the provisions of this Act relating to––
(i)treatment of unabsorbed depreciation, set off or carry forward and set off of losses;
(ii)tax credit in respect of tax paid on deemed income relating to certain companies; and
(iii)computation of income of the foreign company and subsidiary Indian company,shall apply with such exceptions, modifications and adaptations as specified in that notification.