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In case of change in the constitution of business, can the loss be carried forward by the reconstituted entity?

FAQs on Set Off and Carry Forward of Losses

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Carry forward of losses may transfer to reconstituted entity where statutory conditions are satisfied following reconstitution.
Generally only the person who incurred a loss may carry it forward. However, in specified reconstitution events - such as amalgamation, demerger, or ... Summary

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Income Tax - Frequently Asked Questions (FAQs)

Income Tax - Frequently Asked Questions (FAQs)

In case of change in the constitution of business, can the loss be carried forward by the reconstituted entity?

FAQs on Set Off and Carry Forward of Losses

Carry forward of losses may transfer to reconstituted entity where statutory conditions are satisfied following reconstitution.

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In case of change in the constitution of business, can the loss be carried forward by the reconstituted entity?

FAQs on Set Off and Carry Forward of Losses

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Carry forward of losses may transfer to reconstituted entity where statutory conditions are satisfied following reconstitution.

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