Book-profit tax relief for companies in admitted insolvency allows reduction for carried forward losses and depreciation. The amendment allows a company whose corporate insolvency resolution process has been admitted to deduct the aggregate amount of unabsorbed depreciation and loss brought forward from book profit for computing tax under section 115JB, with loss excluding depreciation; it also limits the clause referring to books of account to companies other than those so admitted. Separately, Explanation 4A states that section 115JB never applied to foreign companies whose total income consists solely of specified presumptive business profits taxed at the prescribed presumptive rates.