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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.

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 ac .....

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