Section - 115V-O (of Income Tax Act, 1961), Exclusion from provisions of section 115JB (of Income Tax Act, 1961)
Section - 115V-O (of Income Tax Act, 1961), Exclusion from provisions of section 115JB (of Income Tax Act, 1961)
Exclusion from provisions of section 115JB (of Income Tax Act, 1961).
The book profit or loss derived from the activities of a tonnage tax company, referred to in sub-section (1) of section 115V-I (of Income Tax Act, 1961), shall be excluded from the book profit of the company for the purposes of section 115JB (of Income Tax Act, 1961).
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