Section 37 of Finance Act 2018 : Amendment of section 115JB Income Tax Act
Section 37 of Finance Act 2018 [Section 37 of Finance Act 2018 deals with Amendment of section 115JB. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 115JB. 37. 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… Read More »