TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Losses eligible for carry forward and set off only if determined under a return filed as per Section 139(3)</h1> No loss is eligible for carry forward and set off under the specified provisions unless it has been determined pursuant to a return filed in accordance with subsection (3) of section 139; notwithstanding other provisions, losses not so determined cannot be carried forward or set off under the specified set-off and carry-forward provisions (including those governing inter-head set-offs and specified business loss provisions). The requirement is mandatory for claiming carry forward and set off relief.
TaxTMI 
TaxTMI 
