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Return in ITR 6

Tax audit report u/s 44AB of a domestic company reported Deemed Income under section 41 for which has duly been credited in the statement of Profit and Loss and thus included in Income from Business Profession. Clarification is sought for if such deemed Income is required to be featured in the schedule OI of ITR 6 .If so under what head the same is to be deducted in the schey of BP to avoid double taxation.

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