A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return. Notwithstanding the provisions of subsection (a) of this section, a corporation which is not otherwise required to file a return shall file a return if the corporation: is not tax exempt under § 10-104 of this title; is required to file a federal income tax return; carries on business within this State; and has income or losses attributable to sources within this State.