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of <h1>Firm can claim partner-apportioned pre-1 April 1992 losses if partner remained a member; then carry forward under set-off rules</h1> Where the assessee is a firm, any loss relating to assessment years commencing on or before 1 April 1992 that could not be set off against the firm's other income and that had been apportioned to a partner but not set off by that partner before the assessment year commencing 1 April 1993 may be set off against the firm's income provided the partner remains a member of the firm; such losses may then be carried forward for set off under the relevant carry-forward and set-off provisions (sections relating to inter-head and intra-head adjustments).
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