Insertion of new section 44BBC.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... BBB of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2025, namely: Special provision for computing profits and gains of business of operation of cr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and gains of such business chargeable to tax under the head Profits and gains of business or profession. . (2) The amounts referred to in sub-section (1) shall be the following, namely: (a) the amount .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X