Insertion of new section 115BA.

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..... ct but subject to the provisions of section 111A and section 112, the income-tax payable in respect of the total income of a person, being a domestic company, for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2017, shall, at the option of such person, be computed at the rate of twenty-five per cent., if the conditions contained in sub-section (2) are .....

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..... r section 35AD or section 35CCC or section 35CCD or under any provisions of Chapter VI-A under the heading C.-Deductions in respect of certain incomes other than the provisions of section 80JJAA; (ii) without set off of any loss carried forward from any earlier assessment year if such loss is attributable to any of the deductions referred to in sub-clause (i); and (iii) depreciation under section .....

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