Section 43CB - Computation of income from construction and service contracts

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..... ation of income from construction and service contracts Section 43CB has been inserted by the Finance Act, 2018, with effect from the assessment year 2017-18. The profits and gains arising from a cons .....

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..... rom a contract for providing services involving indeterminate number of acts over a specific period of time shall be determined on the basis of straight line method. NOTE: For the purposes of percenta .....

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