Sections 79 & 72A in Corporate Restructuring: A Comparative Study with Income Tax Bill 2025

Shailesh Prajapatipro badge , Last updated: 19 May 2025  
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Preamble This study explores the implications and evolving interpretations of Section 72A and Section 79 of the Income Tax Act, 1961, with particular attention to the amendments proposed in the Income Tax Bill, 2025. Section 72A facilitates the carry-forward of losses and unabsorbed depreciation in

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Shailesh Prajapati
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Category Income Tax   Report

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