Carry forward and set off of losses by specified business referred in Section 35AD - Section 73A

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..... rward and set off of losses by specified business referred in Section 35AD - Section 73A Loss of specified business of section 35AD of any AY is allowed to be set off in current year and future years .....

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..... be set off only if return filed within due date of section 139(1) . - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - t .....

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