Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose - Income Tax Bill, 2025 - Old Version
Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose - Income Tax Bill, 2025 - Old Version
Carryforward of losses conditioned on prior filing and determination, barring set-off without a filed return. Requirement that losses be claimed by a return controls eligibility to carry forward and set off: where a loss has not been determined pursuant to a ... Summary
Carryforward of losses conditioned on prior filing and determination, barring set-off without a filed return.
Requirement that losses be claimed by a return controls eligibility to carry forward and set off: where a loss has not been determined pursuant to a return filed under the specified provision, it cannot be carried forward or set off under the relevant provisions enumerated in the Chapter.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.