Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
Section 115JB in The Income Tax Act, 1961
115JB. Special provision for payment of tax by certain companies.
(1) Notwithstanding anything contained in any other
assessed as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called general provisions); B = amount of tax that ... total income assessed as per the provisions contained in section 115JB or section 115JC; D = amount of tax that would have been chargeable
which the provisions of Chapter XII or Chapter XII-A or section 115JB or section 115JC or Chapter XII-FA or Chapter ... 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, the amount of income
which the provisions of Chapter XII or Chapter XII-A or section 115JB or section 115JC or Chapter XII-FA or Chapter ... 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, the amount of income
115AD, 115B, 115BB, 115BBA, 115BBC, 115BBD, 115BBEor 115JB of the Income-tax Act, the amount of income-tax computed under this sub-section shall ... case of every company having total income chargeable to tax under section 115JB of the Income-tax Act, and such income exceeds one crore rupees
deemed total income assessed or reassessed as per the provisions of section 115JB or section 115JC, as the case may be, is greater than ... amount of deemed total income assessed as per the provisions of section 115JB or section 115JC is greater than the maximum amount not chargeable
section 80-ID, section 80JJAA, section 80LA, section 92E, section 115JB, [section 115JC] [Inserted by the Income-tax (Twenty Second Amendment) Rules
Section 37 in The Finance Act, 2018
37. Amendment of section 115JB.
- In section 115JB of the Income-tax Act, - (a) in Explanation
which the provisions of Chapter XII or Chapter XII-A or section 115JB or section 115JC or sub-section (1A) of section 161 or section ... 115AB, 115 AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115BBC, 115BBD, 115Eand 115JB of the Income-tax Act, the amount of income-tax computed under this