Computation of book profits for a company whose financial statements are prepared in accordance to Indian Accounting Standards - Section 115JB(2A)

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..... e.f. 1-4-2017]. For a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015 , the book profit as computed in accordance with Explanation 1 to sub-section (2) shall be further Increased by the amounts credited and decreased by the amounts debited to other comprehe .....

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..... in the first proviso for the previous year or any of the preceding previous years and relatable to such asset or investment. Increased by amounts or aggregate of the amounts debited to the statement of profit and loss on distribution of non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standards 10, Decreased by all amounts or aggreg .....

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