Section 23
New section 22A
of Promotion of Investments (Amendment) Act 2011
Amendment ActIn forceProvision 23 of 54
Section 23
The principal Act is amended by inserting after section 22 the following section:
"Company shall maintain statement for income computed during tax relief period
Quoted provision
Section 22A
A company shall maintain a statement for the income computed during the tax relief period under section 21, 21B, 21BA, 21C, 21D, 21DA, 21E, 21F, 21G, 21H, 21I, 21J, 21K or 21L.".
Amendment of section 23