Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 115J(1)] [Section 115J] [Entire Act] Union of India - Subsection Section 115J(1)(ii) in The Income Tax Act, 1961 (ii)the amount of income to which any of the provisions of Chapter III applies, if any such amount is credited to the profit and loss account; or