For computing the Book Profit under section 115 JB, which of the following is not added back to the profits ?

CS Executive · Tax Laws and Practice · PYQS · June 2017
For computing the Book Profit under section 115 JB, which of the following is not added back to the profits ?
(A) Income-Tax
(B) Provision for Tax
(C) Dividend Distribution Tax U/S 115-0
(D) Securities Transaction Tax

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Income Tax

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