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[Cites 0, Cited by 0] [Section 10C(4)] [Section 10C] [Entire Act]

Union of India - Subsection

Section 10C(4)(ii) in The Income Tax Act, 1961

(ii)no loss referred to in sub-section (1) of section 72 or sub-section (1) or sub-section (3) of section 74, in so far as such loss relates to the business of the industrial undertaking, shall be carried forward or set off where such loss relates to any of the relevant assessment years;