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 ... Summary
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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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