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Section 40A(13) - marked to market loss or other expected loss - Income Tax - Ready Reckoner - Income TaxExtract Section 40A(13) - MARKED TO MARKET (MTM) LOSS or other Expected Loss W.e.f. A.Y. 2017-18, No deduction or allowance shall be allowed in respect of any marked to market loss or other expected loss, except as allowable under clause (xviii) of section 36(1) .
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