Insertion of new section 73A

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..... tax Act, the following section shall be inserted with effect from the 1st day of April, 2010, namely:— Carry forward and set off losses by specified business. "73A. (1) Any loss, computed in re .....

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..... e assessee has no income from any other specified business, shall, subject to the other provisions of this Chapter, be carried forward to the following assessment year, and — (i) it shall be set of .....

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