Laws / Income Tax Law / 42
42 - Conditions and limitations of carry forward of loss, etc
42. Conditions and limitations of carry forward of loss, etc.-
(1) The provisions of sections 37. 38, 39, 40 and 41 shall have effect subject to the conditions and limitations set out in this section.
(2) [deleted]
(3) In the case of a firm,-
(a) Where the assessee is the firm,...
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