Start learning →

Adjusted total income is the total income increased by deduction claimed under which section?

ASection 80C
BSection 80D
CSection 80G
DSection 10AA
Answer & Solution
Correct answer: D. Section 10AA
Section 115JC(2)(ii) adds back the deduction claimed under section 10AA, apart from the heading C deductions.
Practise this question with Quill — CA Final →

Keep practising Special Tax Regimes for Companies

Browse all Special Tax Regimes for Companies questions for CA Final, or explore more Taxation topics.

Start a Special Tax Regimes for Companies lesson →
Related questions
What do tax havens do, in the context of tax avoidance?Bilateral double taxation treaties aim to avoid what outcome?A General Anti-Avoidance Rule is aimed at which behaviour?Tax avoidance differs from tax evasion in that avoidance is what?Which companies can opt for section 115BAA?From which assessment year does section 115BAA apply?Under 115BAA, how is loss from barred deductions treated later?What depreciation can a 115BAA company not claim under section 32?