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of <h1>Clause 107: Direct Taxes Code 2010 ensures all provisions apply to companies, unless stated otherwise, for book profit computation.</h1> Clause 107 of the Direct Taxes Code, 2010, stipulates that all other provisions of the Code shall apply to companies referred to in this Chapter, unless explicitly stated otherwise within the Chapter. This clause ensures that the general rules and regulations of the Code are applicable to the computation of book profit for companies, maintaining consistency and coherence within the legal framework.
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