https://www.taxtmi.com/manuals?id=4765 Book Profit under section 115J is the net profit shown in the profit and loss account for the relevant previous year prepared under sub section (1A), increased by specified items (tax, reserves, provisions, subsidiary losses, dividends, Chapter III related expenditure, reserve movements and deemed profits) where not debited to the profit and loss account, and reduced by allowable withdrawals from reserves/provisions, income credited under Chapter III, export profit adjustments and certain losses or depreciation calculated as if specified Companies Act provisions applied. en-us Wed, 04 Sep 2024 18:29:00 +0530 Wed, 06 Nov 2024 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4765 Book Profit under section 115J is the net profit shown in the profit and loss account for the relevant previous year prepared under sub section (1A), increased by specified items (tax, reserves, provisions, subsidiary losses, dividends, Chapter III related expenditure, reserve movements and deemed profits) where not debited to the profit and loss account, and reduced by allowable withdrawals from reserves/provisions, income credited under Chapter III, export profit adjustments and certain losses or depreciation calculated as if specified Companies Act provisions applied. Manuals Income Tax Wed, 04 Sep 2024 18:29:00 +0530 https://www.taxtmi.com/manuals?id=4765