{"id":3930,"date":"2018-03-01T16:14:39","date_gmt":"2018-03-01T10:44:39","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=3930"},"modified":"2018-03-01T16:14:39","modified_gmt":"2018-03-01T10:44:39","slug":"section-115jf-interpretation-chapter","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-115jf-interpretation-chapter\/","title":{"rendered":"Section &#8211; 115JF : Interpretation in this Chapter"},"content":{"rendered":"<p>115JF. In this Chapter\u2014<\/p>\n<p>(a)  &#8220;accountant&#8221; shall have the same meaning as in the Explanation below sub-section (2) of section 288;<\/p>\n<p>(b)  &#8220;alternate minimum tax&#8221; means the amount of tax computed on adjusted total income at a rate of eighteen and one-half per cent;<\/p>\n<p>(c)  [***]<\/p>\n<p>(d)  &#8220;regular income-tax&#8221; means the income-tax payable for a previous year by a person on his total income in accordance with the provisions of this Act other than the provisions of this Chapter.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>115JF. In this Chapter\u2014 (a) &#8220;accountant&#8221; shall have the same meaning as in the Explanation<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3368,446],"tags":[],"yst_prominent_words":[380,477,480,484,306,533,508],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3930"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=3930"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3930\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=3930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=3930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=3930"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=3930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}