Amendment of section 115UB.

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..... sing to the investment fund as a result of the computation under the head Profit and gains of business or profession , if any, shall be, (a) allowed to be carried forward and it shall be set off by the investment fund in accordance with the provisions of Chapter VI; and (b) ignored for the purposes of sub-section (1); (ii) the loss other than the loss referred to in clause (i), if any, shall also .....

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..... the first time taking that year as the first year and shall be set off by him in accordance with the provisions of Chapter VI: Provided that the loss so deemed under this sub-section shall not be available to the investment fund on or after the 1st day of April, 2019. . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxma .....

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