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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Companies Must Recompute Past Income Adjustments for Section 92CE and 92CC; Verify Details and Tax Calculations</h1> This form is used by companies to provide details for the recomputation of adjustments related to past income included in the current year's accounts due to secondary adjustments under section 92CE or an Advance Pricing Agreement under section 92CC. It requires the company to furnish its name, address, Permanent Account Number, residential status, and whether the case involves an APA or secondary adjustment. The form also includes calculations for tax payable on book profits, both including and excluding past income, and any relief in tax under section 115JB (2D). The form concludes with a verification statement by an authorized signatory.
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