(a) In this section -
"accounting profit" means the amount of profit, after taxation and before extraordinary items -
(i) shown in the profit and loss account -
(I) in the case of a company resident in the State that prepares entity financial statements, which complies with the requirements of Part 6 of the Companies Act 2014, or in the case of a company that prepares group financial statements, which would be so shown if the company prepared entity financial statements in compliance with the requirements of Part 6 of the Companies Act 2014, and
(II) in the case of a company not resident in the State and carrying on a trade in the State through a branch or agency, of that branch or agency and which is certified by the statutory auditor appointed in accordance with Chapter 18 of Part 6 of the Companies Act 2014, or under the law of the state in which the company is incorporated and which corresponds to that section, as presenting a true and fair view of the profit or loss attributab
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