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Income Tax - Ready Reckoner

Home › Manuals List › Income Tax › Income Tax - Ready Reckoner › Partnership Firm / Limited Liability Partnership (LLP) › This
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Income Tax

Carry Forward & Set-off of losses - Section 119(New) / Section 78(Old)

Partnership Firm / Limited Liability Partnership (LLP)

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Loss carry-forward restrictions limit firm losses on partner exit and bar predecessor losses following non-inheritance succession.
Section 119 of the Income-tax Act, 2025 restricts the carry forward and set-off of losses when a firm's constitution changes through the retirement or ... Summary

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