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Intimation of loss

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..... of any assessee, it is established that a loss has taken place which the assessee is entitled to have carried forward and set off under the provisions of sub-section (1) of section 72, sub-section (2) .....

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..... of section 74A]. ----------------- Notes :- 1. Substituted for "or sub-section (1) of section 74" by the Finance Act, 1974, w.e.f. 1-4-1975. 2. Inserted by the Finance Act, 19 .....

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