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Treatment of Mark-to-Market (MTM) and Expected Losses - (New) Section 36(3) / (Old) Section 40A(13)
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....nt of Mark-to-Market (MTM) and Expected Losses Under Section 36(9) of the Income Tax Act, 2025 [ From 01.04.2026 ] As a general rule, no tax deduction is allowed for mark-to-market (MTM) losses ....
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