https://www.taxtmi.com/acts?id=53366 Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in amalgamation require the amalgamated company to achieve at least 50% of installed capacity within four years, maintain that level for five years, and furnish a verified certificate with the return of income. The Central Government may relax the production condition or time limit in suitable cases based on genuine efforts and preventing circumstances. Installed capacity means the production capacity existing on the date of amalgamation. en-us Fri, 20 Mar 2026 17:51:36 +0530 Mon, 06 Apr 2026 16:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53366 Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in amalgamation require the amalgamated company to achieve at least 50% of installed capacity within four years, maintain that level for five years, and furnish a verified certificate with the return of income. The Central Government may relax the production condition or time limit in suitable cases based on genuine efforts and preventing circumstances. Installed capacity means the production capacity existing on the date of amalgamation. Act-Rules Income Tax Fri, 20 Mar 2026 17:51:36 +0530 https://www.taxtmi.com/acts?id=53366