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            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.

            <h1>Computation of insurance business income governed by First Schedule rules; nonresident insurers allocate taxable income by premium ratio.</h1> Profits of any insurance business are to be computed in accordance with the First Schedule rules, overriding provisions relating to other heads of income and specified sections; this includes mutual insurance companies and co operative societies. For nonresident insurers, taxable income in India is computed by applying the ratio of premium income in India to the company's total premium income to the insurer's global income, thereby allocating total income in India by the premium based apportionment method.

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