Carry forward of business loss

This query is : Resolved 

28 May 2013 Provided that the business or profession for which the loss was originally computed continued to be carried on by him in the previous year relevant for that assessment year.

What is the legal implication of the above proviso

28 May 2013 That proviso has been omitted by the Finance Act,1999 w.e.f 1/4/2000 and hence left unanswered.


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