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As per Income Tax Act 1961, a Person as defined in Section 2(31) can set off and Carry forward the losses incurred. It has been updated till Budget 2018.
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
