Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Notification of loss required when loss is eligible for carry forward; Assessing Officer must issue written order. When, during assessment, a loss is established that the assessee may carry forward and set off under the carry forward provisions, the Assessing Officer must notify the assessee by an order in writing of the amount of loss as computed by him for the purposes of those carry forward and set off provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notification of loss required when loss is eligible for carry forward; Assessing Officer must issue written order.
When, during assessment, a loss is established that the assessee may carry forward and set off under the carry forward provisions, the Assessing Officer must notify the assessee by an order in writing of the amount of loss as computed by him for the purposes of those carry forward and set off provisions.
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