Amendment of section 115JB. - MAT - the book profit shall be ...
Tax Code Update: Section 115JB Amended to Include Royalty Expenditures in Book Profit Calculations u/s 115BBF.
March 1, 2016
Act Rules Bill
Amendment of section 115JB. - MAT - the book profit shall be increased by an amount or amounts of expenditure relatable to income, by way of royalty in respect of patent chargeable to tax in accordance with the provisions of section 115BBF.
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