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Amendment of section 115JB.

..... use (iih), the following clause shall be substituted with effect from the 1st day of April, 2020, namely:- (iih) the aggregate amount of unabsorbed depreciation and loss brought forward in case of a- (A) company, and its subsidiary and the subsidiary of such subsidiary, where, the Tribunal, on an application moved by the Central Government under section 241 of the Companies Act, 2013(18 of 2013.) .....

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..... lds more than half in the nominal value of equity share capital of the company; (iv) loss shall not include depreciation; or . Clause 34 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 provides for levy of tax on certain companies on the basis of book profit which is determined after making certa .....

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..... mpany, and its subsidiary and the subsidiary of such subsidiary, where, the National Company Law Tribunal, on an application moved by the Central Government under section 241 of the Companies Act, 2013 has suspended the Board of Directors of such company and has appointed new directors who are nominated by the Central Government, under section 242 of the said Act. It is also proposed to amend the .....

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