The Central Board of Direct Taxes (CBDT) has released the Notification No. 92/2021 in which the method of re-computation of Book profit under section 115JB has been prescribed on account of past income arising on account of advance pricing agreement entered into by the assessee under section 92CC or on account of secondary adjustment required to be made under section 92CE.
To view and download the Notification, click here Notification
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