https://www.taxtmi.com/acts?id=31823 Amendment narrows the proviso to section 276CC by substituting "tax payable by him" with "tax payable by such person, not being a company," so that the small-tax exception in proviso clause (ii)(b) no longer applies to companies while preserving the method of calculating tax (total income on regular assessment reduced by advance tax and tax deducted at source). en-us Thu, 01 Feb 2018 17:17:23 +0530 Thu, 01 Feb 2018 17:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31823 Amendment narrows the proviso to section 276CC by substituting "tax payable by him" with "tax payable by such person, not being a company," so that the small-tax exception in proviso clause (ii)(b) no longer applies to companies while preserving the method of calculating tax (total income on regular assessment reduced by advance tax and tax deducted at source). Act-Rules Bills Thu, 01 Feb 2018 17:17:23 +0530 https://www.taxtmi.com/acts?id=31823