set off and carry forward

This query is : Resolved 

21 October 2009 i reaad in many books, notes etc. that assessee must be same for carry forward and set off of business losses.
but i could not find the same in Income tax act.
please give the section for this provision.

thank u

22 October 2009 Dear Anshu,

Refer Section 78 and 79 of Income Tax Act.

Thanks


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