Section 40(a)(ia) ke Bachpan se Khatam Karne Ki Aavashyakta

Maine suna ke abhi bhi India mein aisa hota hai, jab Company ke Shareholders ke paas ke assets, woh Share Capital se zyada hote hain to Company ko unki tax mein se 50% adhikar milta hai. Lekin iske bare mein koi sahi explanation nahi hoti hai, kaisa? Kya yeh sach me 50% hi hain jo Company ko milne chahiye?

Is provision ko 2025 mein reform karne ki jarurat hai, kyunki usmein kuchh illogical baatein hain.