https://www.taxtmi.com/circulars?id=9596 Entitlement to carry forward and set off losses is limited to losses determined pursuant to a return filed within the prescribed time or within any extension granted by the Income tax Officer; the Board's earlier instruction denying carry forward for belated loss returns is confined to assessment year 1984-85, and the amended statutory rule effective 9 April 1985 governs subsequent years. en-us Thu, 14 Mar 1985 00:00:00 +0530 Tue, 07 Jun 2011 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9596 Entitlement to carry forward and set off losses is limited to losses determined pursuant to a return filed within the prescribed time or within any extension granted by the Income tax Officer; the Board's earlier instruction denying carry forward for belated loss returns is confined to assessment year 1984-85, and the amended statutory rule effective 9 April 1985 governs subsequent years. Circulars Income Tax Thu, 14 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9596