Income-Tax Notification - India Ministry Of Finance Page 2
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THE GAZETTE OF INDIA : EXTRAORDINARY
[P
II—S
. 3(i)]
ART
EC
ANNEXURE
[See paragraph 2]
Details relating to the computation of Book Profits for the purposes of section 115JB of the Income-
tax Act, 1961
Part A
General – Applicable to all the companies
Sl.
Particulars
No
1.
Name of the assessee.
2.
Address.
3.
Permanent Account Number.
4.
Assessment year.
5.
Financial year adopted by the company under the
Companies Act, 2013 (18 of 2013).
6.
Total income of the company under the Act.
7.
Income-tax payable on total income.
8.
Whether statement of profit and loss is prepared
in
Yes / No
accordance with the provisions of Schedule III to the
Companies Act, 2013 (18 of 2013).
9.
Where the financial year referred to in Sl. No. 5 above is
same as the relevant previous year, whether the statement of
profit and loss referred to in Sl. No. 8 above has followed
the same accounting policies, accounting standards for
preparing the statement of profit and loss and the same
Yes / No / Not Applicable
method of rates for calculating depreciation as have been
adopted for preparing accounts laid before the company at
its annual general meeting? If not, the extent and nature of
variation be specified (attach working separately, where
required).
10.
Where the financial year referred to in Sl. No. 5 is not the
same as the relevant previous year, whether the statement of
profit and loss referred to in Sl. No. 8 above has followed
the same accounting policies, accounting standards for
preparing the statement of profit and loss and the same
method of rates for calculating depreciation as have been
Yes / No / Not Applicable
adopted for preparing accounts for the respective parts of the
financial year laid or to be laid before the company at its
annual general meeting? If not, the extent and nature of
variation be specified (attach working separately, where
required).
11.
Profit according to statement of profit and loss referred to in
Sl. No. 8 above as adjusted by the amount or aggregate of
amounts on account of variations referred to in Sl. No 9 or
Sl. No. 10, as the case may be.
12.
Add: Amount or aggregate of amounts referred to in clauses
(a) to (k) of Explanation 1 to sub-section (2) of this section
(attach working separately, where required).
13.
Less: Amount or aggregate of amounts referred to in clauses
(i) to (viii) of Explanation 1 of sub-section (2) of this section
(attach working separately, where required).
14.
Add/(Less): Amount of adjustments as referred to in sub-
section (2A) of this section where the financial statements of
the company are drawn up in compliance with the Indian
Accounting Standards specified in Annexure to the
Companies (Indian Accounting Standards) Rules, 2015 for
the previous year or any part thereof(amount from Sl. No 26
of Part B).
15.
Add/(Less): Amount of adjustments as referred to in sub-
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