Foreign company said to be resident in India.

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....pective 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 relat....

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....xemption or relief shall be deemed to have been wrongly allowed; (b) the Assessing Officer may, irrespective of anything in this Act, re-compute the total income of the assessee for the said tax year and make the necessary amendment as if the exceptions, modifications and adaptation referred to in sub-section (1) did not apply; and (c) the provisions of section 287 shall, so far ....