Substitution of new section for section 71A

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..... 71A of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 1995, namely:- '71A. Transitional provisions for set off of loss under the head &quo .....

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..... not been set off shall be carried forward and set off in the assessment year commencing on the 1st day of April, 1995, and the balance, if any, in the assessment year commencing on the 1st day of Apri .....

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