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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Minimum tax on book profit increased; book profit treated as total income when computed tax falls below threshold.</h1> Where a company's income-tax computed under the Income-tax Act for any previous year relevant to an assessment year beginning on or after 1 April 2011 is less than the prescribed percentage of its book profit, that book profit shall be deemed to be the company's total income and tax shall be payable at the prescribed percentage of such book profit; the amendment substitutes the earlier date and increases the prescribed percentage, effective for assessment year 2011-2012 and subsequent years.

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