Items that will not be re-classified to profit or loss

Items that will not be re-classified to profit or loss.” Book Profit for the purpose of
Section 115JB is “Net Profit before Other Comprehensive Income”. In order to tax items of
Comprehensive Income that will not be routed through Profit And loss, book profit of the previous year shall be increased/decreased by all amounts credited/debited to other comprehensive income in the statement of profit and loss. For particular liabilities designated as at fair value through profit or loss, the amount of the change in fair value that is attributable to changes in the liability’s credit risk.



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