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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Amended: Loss Carry Forward Period Reduced from 8 to 4 Years Under Section 73, Effective April 2006.</h1> Section 73 of the Income-tax Act has been amended by the Finance Act, 2005. The amendment changes the duration mentioned in sub-section (4) from 'eight assessment years' to 'four assessment years.' This change will take effect starting April 1, 2006.
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