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Insertion of new section 115BA.

Section 51 - Act - DIRECT TAXES - Finance Act - Section 51 - 51. After section 115B of the Income-tax Act, with effect from the 1st day of April, 2017, the following section shall be inserted, namely:- Tax on income of certain domestic companies. 115 .....

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ssessment year beginning on or after the 1st day of April, 2017, shall, at the option of such person, be computed at the rate of twenty-five per cent., if the conditions contained in sub-section (2) are satisfied. (2) For the purposes of sub-section .....

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cle or thing and research in relation to or distribution of, such article or thing manufactured or produced by it; and (c) the total income of the company has been computed,- (i) without any deduction under the provisions of section 10AA or clause (i .....

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or section 35AD or section 35CCC or section 35CCD or under any provisions of Chapter VI-A under the heading C.-Deductions in respect of certain incomes other than the provisions of section 80JJAA; (ii) without set off of any loss carried forward fro .....

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