https://www.taxtmi.com/caselaws?id=801052 Section 115UB(2A) deems eligible non-business losses accumulated by an investment fund as on 31 March 2019 to be losses of unit holders holding units on that date. A unit holder may carry forward the attributable loss for the remaining statutory period and set it off under Chapter VI. Attribution must be made on a pro-rata basis through the fund's statement, with verification that the loss was attributed to the unit holder and was not available to the fund after 1 April 2019. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801052 Section 115UB(2A) deems eligible non-business losses accumulated by an investment fund as on 31 March 2019 to be losses of unit holders holding units on that date. A unit holder may carry forward the attributable loss for the remaining statutory period and set it off under Chapter VI. Attribution must be made on a pro-rata basis through the fund's statement, with verification that the loss was attributed to the unit holder and was not available to the fund after 1 April 2019. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801052