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Direct Tax Query

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03 October 2008 With a recent case law, please explain whether the provision of section 234B 234C are attracted in a case where assessment on the income computed U/S 115JB?

03 October 2008 Circular no 13/2001.

19 November 2008 Companies who are liable to pay tax u/s 115JB are liable to pay advance tax, otherwise the provisions of sec 234B & C shall apply.




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