Foreign company said to be resident in India.

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Full Text of the Document

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....tive of anything in this Act and subject to the conditions as may be notified by the Central Government in this behalf, the provisions of this Act relating to- (a) the computation of total income; (b) treatment of unabsorbed depreciation; (c) set off or carry forward and set off of losses; (d) collection and recovery; and (e) special provisions relating to avoidance of tax, shall apply ....