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[Cites 0, Cited by 0] [Section 204(3)] [Section 204] [Entire Act]

Union of India - Subsection

Section 204(3)(b) in The Income Tax Act, 2025

(b)without set off of any loss carried forward or depreciation from earlier tax year, if such loss or depreciation is attributable to any of the deductions referred to in clause (a).