Form 3CD - Income Tax Audit Report-Clause 32

Practicing CA (Chartered Accountant) (83 Points)

19 January 2022  

In form 3CD, clause 32 (a), we need to provide details of the last years brought Forward losses, which we want to set off against current year's appropriate head of income. We need to write FY and the" Amount as assessed (give
reference to relevant order)". My query is can we claim the set off of brought forward losses even if the assessment is not done yet?