115JG. (1) Where a foreign company is engaged in the business of banking in India through its branch situate in India and such branch is converted into a subsidiary company […]
115JF. In this Chapter— (a) “accountant” shall have the same meaning as in the Explanation below sub-section (2) of section 288; (b) “alternate minimum tax” means the amount of tax […]
115JEE. (1) The provisions of this Chapter shall apply to a person who has claimed any deduction under— (a) any section (other than section 80P) included in Chapter VI-A under […]
115JEE. (1) The provisions of this Chapter shall apply to a person who has claimed any deduction under— (a) any section (other than section 80P) included in Chapter VI-A under […]
115JD. (1) The credit for tax paid by a person under section 115JC shall be allowed to him in accordance with the provisions of this section. (2) The tax credit […]
115JC. (1) Notwithstanding anything contained in this Act, where the regular income-tax payable for a previous year by a person, other than a company, is less than the alternate minimum […]
115JB. (1) Notwithstanding anything contained in any other provision of this Act, where in the case of an assessee, being a company, the income-tax, payable on the total income as […]
115JAA. (1) Where any amount of tax is paid under sub-section (1) of section 115JA by an assessee being a company for any assessment year, then, credit in respect of […]