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 ... after the 1st day of April, 2020, the provisions of this sub-section shall have effect as if for the words "eighteen and one-half
section (1) of section 142 or section 148 and the Assessing Officer or the ] [Substituted by Act 3 of 1989, Section 50, for Explanation ... section 115JC; D = amount of tax that would have been chargeable had the total income assessed as per the provisions contained in section 115JB
section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section 164A or section ... section (4) of section 172 or sub-section (2) of section 174 or section 174A or section 175 or sub-section (2) of section
section 115JC or Chapter XII-FA or Chapter XII-FB or sub-section (1A) of section 161 or section 164 or section 164A or section ... section (4) of section 172 or sub-section (2) of section 174 or section 174A or section 175 or sub-section (2) of section
relatable to earning of income exempt u/s 10 (excluding section
10(38) or section 11 or section 12 are added back while computing
adjusted ... under section 10(2)(vi) and section
10(2)(xiv) of the 1922 Act or both under section 32(1)(ii)
and section
section 115 JB or section U5JC or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income ... that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section
section (1) of section 143; (e) the amount of deemed total income assessed as per the provisions of section 115JB or section 115JC is greater ... first time under section 148; (f) the amount of deemed total income reassessed as per the provisions of section 115JB or section 115JC
section 44DA, section 50B, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, section 115JB, [section
Section 37 in The Finance Act, 2018
37. Amendment of section 115JB.
- In section 115JB of the Income-tax Act, - (a) in Explanation ... corporate insolvency resolution process has been admitted by the Adjudicating Authority under section 7 or section 9 or section 10 of the Insolvency and Bankruptcy