Income-tax Act, 2025
Submission of return for losses - Section 121
Submission of return for losses.121. Irrespective of anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed under section 263(1), shall be carried forward and set off under section 111(1) or 112(1) or 113(2) or 114(2) or 115(2). .... To read the full section download the app from Google Play store
CAclubindia
