Repealed or not in force · As amended up to 2026-08
27. NuLhirlg culllainetl. in this Act shall apply to any company Saving, which has no share capital.
THE FIRST SCHEDIUW
[See section 2(5)]
RULES E'OR COMPUTING THE CHARGEABLE PROFITS
In computing the chargeable profits of a previous year, the total income computed for that year under the Income-tax Act shall be adjusted as follows: - I
Source: India Code