Amendment of Section 72

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Full Text of the Document

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....iness as is referred to in section 33B which is discontinued in the circumstances specified in that section, and, thereafter, at any time before the expiry of the period of three years referred to in that section, such business is re-established, reconstructed or revived by the assessee, so much of the loss as is attributable on such business shall be carried forward to the assessment year relevan....