Interpretation in this Chapter
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....the amount of tax computed on adjusted total income,-- ^7[(i) in case of an assessee being a unit referred to in clause (i) of sub-section (4) of section 115JC, at the rate of nine per cent.; (ia) in case of an assessee, being a co-operative society referred to in clause (ii) of sub-section (4) of section 115JC, at the rate of fifteen per cent.;] (ii) in any other case, ....
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....ncial Services Centre.] ***************** NOTES:- 1. Inserted vide Section 19 of the Finance Act, 2011 w.e.f. 01-04-2012 2. Omitted vide Section 54 of the Finance Act, 2012 w.e.f. 01-04-2013 before it was read as, "(c) "limited liability partnership" shall have the same meaning as assigned to it in clause (n) of sub-section (1) of....
TaxTMI