Provisions relating to carry forward & set off of accumulated losses in case of any amalgamation or business reorganisation After 01.04.2025 [Section 72A(6B)]

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....)] [ W.e.f. 01.04.2026 Inserted vide Section 14 of the Finance Act, 2025 ] Where any amalgamation or business reorganisation, as the case may be, is effected on or after the 1st April, 2025, any loss forming part of the accumulated loss of the predecessor entity under section 72A(1), (6) or (6A), being-- (a) the amalgamating company; or (b) the firm or proprietary con....