https://www.taxtmi.com/acts?id=38284 Amendment to section 115BAA revises sub section (2)(i) so that a company's total income under the special tax regime must be computed without deductions under any provision of Chapter VI-A other than the two expressly preserved provisions. The amendment substitutes the prior narrower phrase referencing deductions "under the heading C.-Deductions in respect of certain incomes" with the broader Chapter VI-A exclusion and takes effect from 1 April 2020, applying to assessment year 2020-2021 and thereafter. en-us Sat, 01 Feb 2020 16:51:10 +0530 Sat, 01 Feb 2020 16:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38284 Amendment to section 115BAA revises sub section (2)(i) so that a company's total income under the special tax regime must be computed without deductions under any provision of Chapter VI-A other than the two expressly preserved provisions. The amendment substitutes the prior narrower phrase referencing deductions "under the heading C.-Deductions in respect of certain incomes" with the broader Chapter VI-A exclusion and takes effect from 1 April 2020, applying to assessment year 2020-2021 and thereafter. Act-Rules Bill Sat, 01 Feb 2020 16:51:10 +0530 https://www.taxtmi.com/acts?id=38284