| (i) | - | sections 30 to 43B shall apply as if every loss, allowance or deduction referred to therein and relating to or allowable for any of the relevant previous years, had been given full effect to for that previous year itself; |
| (ii) | - | no loss referred to in sub-sections (1) and (3) of section 70 or sub-sections (1) and (2) of section 71 or sub-section (1) of section 72 or sub-section (1) of section 72A, in so far as such loss relates to the business of operating qualifying ships of the company, shall be carried forward or set off where such loss relates to any of the previous years when the company is under the tonnage tax scheme; |
| (iii) | - | no deduction shall be allowed under Chapter VI-A in relation to the profits and gains from th .... To read the full section download the app from Google Play store
06 May 2026
Account Assistant / Article ClerkV.K. Ranjan & Co(Chartered Accountants) New Delhi B.Com View Details |
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