Amendment of section 115JAA

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Full Text of the Document

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....15JAA of the Act relating to tax credit in respect of tax paid on deemed income relating to certain companies. Under the existing provisions contained in sub-section (3A) of said section, the amount of tax credit determined under sub-section (2A) shall be carried forward and set-off in accordance with the provisions of sub-sections (4) and (5) of the aforesaid section but such carry forward sha....