Foreign company treated as resident in India: tax computation rules and notifications can impose conditions and revocation consequences. Chapter XII-BC treats a foreign company said to be resident in India as subject to specified domestic tax provisions-computation of total income, treatment of unabsorbed depreciation, set-off and carry forward of losses, collection and recovery, and anti-avoidance rules-by Central Government notification with exceptions, modifications and adaptations. If conditions of the notification are later breached, any granted benefit is deemed wrongly allowed and the Assessing Officer may re-compute income for the relevant year as if the exceptions did not apply, with amendment time limits measured from the year of non-compliance.