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Income Tax - Highlights / Catch Notes

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Deduction u/s 80IA - When the assessee exercises the option, ...

Income Tax

April 21, 2015

Deduction u/s 80IA - When the assessee exercises the option, the only losses of the years beginning from initial assessment year alone are to be brought forward and no losses of earlier years which were already set off against the income of the assessee. - HC

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