Amendment of section 115JB

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....all be substituted; (b) for the words "fifteen per cent." at both the places where they occur, the words "eighteen percent." shall be substituted. - Clause 30 of the Bill seeks to amend section 115JB of the Income-tax Act relating to special provision for payment of tax by certain companies. Under the existing provisions contained in sub-section (1) of the aforesaid section in case of a company....