Section 18(2B) in Karnataka Agricultural Income-Tax Act, 1957
(2B)[ If any person who has not been served with a notice under sub-section (2) has sustained a loss in any previous year and claims that the loss or any part thereof should be carried forward under section 15, he may furnish, within the time allowed under subsection (1), or within such further time which on an application made in the prescribed manner, the [Assistant Commissioner of Agricultural Income-tax] [Inserted by Act 10 of 1987 w.e.f.1.4.1987] may, in his discretion a return of loss in the prescribed form and verified in the prescribed manner and containing such other particulars as may be prescribed, and all the provisions of the Act, shall apply as if it were a return under sub-section (1).]
