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of <h1>Unregistered Firms' Tax Losses: Navigating Complex Income Tax Act Provisions for Comprehensive Assessment and Treatment</h1> The statutory provision relates to losses of unregistered firms assessed as registered firms under the Income Tax Act, 1961. The section has undergone multiple amendments, with provisions being omitted and reintroduced at different times. The core intent was to specify how losses of unregistered firms should be treated for tax assessment purposes, specifically allowing them to be handled as if they were registered firms.
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