S. 115JB: In computing the “book profits” the entire capital gains have to be included without computing the benefits of indexation
The book profits as contemplated in section 115JB means the net profit, which has been shown/credited in the profit & loss account as prepared under the relevant provisions of the Companies Act. The concept of indexation while computing the Long term capital gain cannot be imported to the computation of book profit u/s. 115JB as per the expressed provisions of the said section itself which is a complete code in itself
SKATax 
February 24, 2022 at 4:04 PM
Helpful information for me, I noted some interested points!
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