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Amendment of section 115JB.

Clause 35 - Bills - DIRECT TAXES - Income-tax - Bill - Clause 35 - 35. In section 115JB of the Income-tax Act,- (a) in Explanation 1,- (A) after clause (iig), the following clause shall be inserted, namely:- (iih) the aggregate amount of unabsorbed d .....

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tcy Code, 2016 (31 of 2016). Explanation.-For the purposes of this clause, the expression Adjudicating Authority shall have the meaning assigned to it in clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016) and the loss sh .....

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following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2001, namely:- Explanation 4A.-For the removal of doubts, it is hereby clarified that the provisions of this section shall not b .....

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44BBB and such income has been offered to tax at the rates specified in those sections. . Clause 35 of the Bill seeks to amend section 115JB of the Income-tax Act relating to special provision for payment of tax by certain companies. The said section .....

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, 2013. It is proposed to amend Explanation 1 to the said section so as to provide that in case of a company, against whom an application for corporate insolvency resolution process has been admitted by the Adjudicating Authority under section 7 or s .....

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