Book profit adjustment under Ind AS: other comprehensive income and transition amounts spread over subsequent years for tax computation. For companies reporting under Ind AS, book profit under section 115JB is adjusted to account for amounts credited or debited to other comprehensive income that are not reclassified to profit or loss, and for amounts transferred on distribution of non-cash assets in a demerger per Ind AS 10, subject to exclusions for revaluation surplus and specified equity investment fair value movements. Changes in values recorded on demerger by a resulting company are ignored for book profit. A defined transition amount on the convergence date is allocated across the year of convergence and the four preceding years by equal annual adjustments.