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

Income Tax - Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) - 05A - Section 115JB(2A) - Computation of book profits for a company whose financial statements are prepared in accordance to Indian Accounting Standards [Inserted by FA, 2017, w.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 .....

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y instruments designated at fair value through other comprehensive income in accordance with the Indian Accounting Standards 109 Provided further that the book profit of the previous year in which the asset or investment referred to in the first proviso is retired, disposed, realised or otherwise transferred shall be increased or decreased, as the case may be, by the amount or the aggregate of the amounts referred to in the first proviso for the previous year or any of the preceding previous yea .....

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