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Insertion of new section 43CB-Computation of income from construction and service contracts.

inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2017, namely:- Computation of income from construction and service contracts. 43CB. (1) The profits and gains .....

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ned on the basis of project completion method; (ii) involving indeterminate number of acts over a specific period of time shall be determined on the basis of straight line method. (2) For the purposes .....

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