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        F. Acts / Amendment Acts

        Section 28 - Amendment of section 115JB

        Finance (No. 2) Act, 2004
        Chapter III
        DIRECT TAXES

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        Exemption reference clarification narrows section ten exclusions, altering the Explanation's treatment for minimum alternate tax calculation. Amendment to the Explanation to section 115JB narrows references to section 10 by expressly excluding the provisions contained in clause (23G), altering which section 10 exemptions are treated within the Explanation for minimum alternate tax calculation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Exemption reference clarification narrows section ten exclusions, altering the Explanation's treatment for minimum alternate tax calculation.

                                Amendment to the Explanation to section 115JB narrows references to section 10 by expressly excluding the provisions contained in clause (23G), altering which section 10 exemptions are treated within the Explanation for minimum alternate tax calculation.


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