https://www.taxtmi.com/acts?id=12052 The amendment raises the threshold and payable rate for the deemed-book-profit corporate tax mechanism and moves its effective assessment-year forward by one year, while inserting a proviso that the non-application of the deemed-book-profit regime to Special Economic Zone units and developers shall cease to have effect for previous years relevant to assessment years commencing on or after the revised effective date. en-us Wed, 02 Mar 2011 15:57:48 +0530 Wed, 02 Mar 2011 15:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12052 The amendment raises the threshold and payable rate for the deemed-book-profit corporate tax mechanism and moves its effective assessment-year forward by one year, while inserting a proviso that the non-application of the deemed-book-profit regime to Special Economic Zone units and developers shall cease to have effect for previous years relevant to assessment years commencing on or after the revised effective date. Act-Rules Bills Wed, 02 Mar 2011 15:57:48 +0530 https://www.taxtmi.com/acts?id=12052