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 ... total income of the assessee and the tax payable by the assessee on such total income shall be the amount of income-tax
section 161 or section 164 or section 164A or section 167B of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act ... section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, “advance tax” shall be computed
section 161 or section 164 or section 164A or section 167B of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act ... section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, "advance tax" shall be computed
section (2) of section 174 or section 174A or section 175 or sub-section (2) of section 176 of the Income-tax Act or deducted ... section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, "advance tax" shall be computed
section 161 or section 164 or section 164A or section 167B of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act ... section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, "advance tax" shall be computed
section (2) of section 174 or section 174A or section 175 or sub-section (2) of section 176 of the Income-tax Act or deducted ... section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, "advance tax" shall be computed
section 115JB or section 115JC or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax ... section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act apply, "advance tax" shall be computed
section 115JB would
make it amply clear that, from the day one, section
115JB controlled Income-tax payable on the total
income as computed under ... believe
that income of Rs. 11,47,82,752/- chargeable to tax
under the provisions of sec. 115JB of the Income-tax Act
Uttar Pradesh Trade Tax Act, 1948 / U.P
VAT Act 2008 while computing the Book profit
u/s 115JB of the Income Tax Act ... section
139(5) of Income Tax Act if the return is filed under section 139(1) of Income
Tax Act. The proceedings under section 153A
Uttar Pradesh Trade Tax Act, 1948 / U.P
VAT Act 2008 while computing the Book profit
u/s 115JB of the Income Tax Act ... section
139(5) of Income Tax Act if the return is filed under section 139(1) of Income
Tax Act. The proceedings under section 153A
