https://www.taxtmi.com/acts?id=48435 Where an amalgamation or business reorganisation effected on or after 1st April, 2025 results in accumulation of predecessor losses deemed to be successor losses, such losses shall be carried forward by the successor entity for not more than eight assessment years immediately succeeding the assessment year in which the loss was first computed for the original predecessor entity, and "original predecessor entity" is defined as the predecessor in respect of the first amalgamation or first business reorganisation under the specified sub-sections. en-us Sat, 01 Feb 2025 14:31:41 +0530 Sat, 01 Feb 2025 14:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48435 Where an amalgamation or business reorganisation effected on or after 1st April, 2025 results in accumulation of predecessor losses deemed to be successor losses, such losses shall be carried forward by the successor entity for not more than eight assessment years immediately succeeding the assessment year in which the loss was first computed for the original predecessor entity, and "original predecessor entity" is defined as the predecessor in respect of the first amalgamation or first business reorganisation under the specified sub-sections. Act-Rules Bills Sat, 01 Feb 2025 14:31:41 +0530 https://www.taxtmi.com/acts?id=48435