Section 32AD , Section 33 , Section 33A , Section 33AB , Section 33ABA , Section 33AC , Section 33B , Section 34 , Section 34A , Section 35 , Section 35A , Section 35AB , Section ... Section 38 , Section 40 , Section 40A , Section 41 , Section 42 , Section 43 , Section 43A , Section 43AA , Section 43B , Section 43C , Section 43CA , Section 43CB , Section
section (2), as per the income computation and disclosure standards notified under section 276(2). (2) For the purposes of sub-section (1), the profits ... nature of interest, dividends or capital gains. [ Similar to Section 43CB from The Income Tax Act, 1961. - Also Refer
Section 15 in The Finance Act, 2018
15. Insertion of new section.
- After section 43CA of the Income-tax Act, the following section shall ... been inserted with effect from the 1st day of April, 2017, namely:- "43CB. Computation of income from construction and service contracts. - (1) The profits
