Foreign company residence rule: prescribed notifications can apply domestic tax rules, and non compliance may trigger recomputation and amendment. A foreign company newly said to be resident in India may be brought within the domestic tax regime for that previous year by notification prescribing exceptions and adaptations to apply provisions on income computation, depreciation, loss set off, collection and anti avoidance; notifications are laid before Parliament. If benefits granted under such notification are later found to be conditional and conditions are not met, those benefits are deemed wrongly allowed and the Assessing Officer may re compute and amend the total income as if the notification had not applied, using the amendment procedure tied to the year of non compliance.