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

Section 15 - Finnace Acts - DIRECT TAXES - Income-tax - FINANCE ACT, 2018 - Section 15 - Insertion of new section 43CB. 15. After section 43CA of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted wi .....

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sis of percentage of completion method in accordance with the income computation and disclosure standards notified under sub-section (2) of section 145: Provided that profits and gains arising from a contract for providing services,- (i) with duratio .....

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