https://www.taxtmi.com/acts?id=46095 Amendment replaces the uniform ten per cent ceiling in section 36(1)(viii) with a tiered rule: financial corporations whose paid-up share capital is at or below the statutory small-capital threshold may carry a larger proportion of total income to the reserve account, while other financial corporations remain subject to the standard, lower percentage limit. en-us Thu, 12 Dec 2024 15:00:20 +0530 Thu, 12 Dec 2024 16:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46095 Amendment replaces the uniform ten per cent ceiling in section 36(1)(viii) with a tiered rule: financial corporations whose paid-up share capital is at or below the statutory small-capital threshold may carry a larger proportion of total income to the reserve account, while other financial corporations remain subject to the standard, lower percentage limit. Act-Rules F. Acts / Amendment Acts Thu, 12 Dec 2024 15:00:20 +0530 https://www.taxtmi.com/acts?id=46095