Expenditure on marked to market loss or other expected loss - (New) Section 32(h) / (Old) Section 36(1)(xviii)

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....<br>Expenditure on marked to market loss or other expected loss Under Section 32 of the Income Tax Act, 2025 [ From 01.04.2026 ] Normally, under traditional tax principles: • Only a....

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....oss or other loss allowed only when such loss computed in accordance with Income Computation & Disclosure Standards (ICDS) (Ex. mutual funds is an investment which is marked to market). •....