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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>IFSC Insurance Office gross income clarified; permits nil reporting in Form 10CCF when profits computed under First Schedule.</h1> Form No. 10CCF (Annexure A) is amended to state that, for a Unit that is an IFSC Insurance Office undertaking insurance business, gross income in serial number 6 means the profit and gains calculated under the presumptive computation provisions and the First Schedule; and that the gross eligible income field in serial number 9 may be submitted as nil where profits and gains are so computed.

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