Income Tax Department has recently issued a circular and clarified the manner in which brough forward losses shall be set off and current year loss shall be carried forward in the case the assessee is having two unit, - one is eligible for deduction under Sec 10A/ 10AA/ 10B or 10BA and the other one is ineligible for such deduction.
Attached File : 78771 1204421 cbdt circular 10a 10b 160513.pdf downloaded: 167 times
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