procedure for adjustment of tax of f y 2016-17 in the next financial year 2017-18

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sir, what is the procedure for adjustment of tax of f y 2016-17 in the f y2017-18?
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You cannot carry forward any tax payable !!!

If any refund due, the same can be carried for next AY adjustment, while claiming the tax adjustment in current year ITR.

carry forward and file your loss of return UpTo it date otherwise it becomes belated


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