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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mechanism for Reducing Tax Under Section 115JB via Rule 10RB for Past Income Adjustments in APAs.</h1> Rule 10RB provides a mechanism for reducing the tax payable by a company under section 115JB due to adjustments related to past income, particularly in the context of an Advance Pricing Agreement or secondary adjustments. The relief is calculated using a specific formula: (A-B) - (D-C), with provisions for cases where the result is negative. The rule requires companies to claim this relief electronically using Form No. 3CEEA, which must be verified by an authorized person. The tax credit under section 115JAA is adjusted accordingly, and the relevant authorities are responsible for specifying the filing procedure and ensuring data security.
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