Section 32A(3)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 32A(3)(b) in The Income Tax Act, 1961

(b)where an allowance has to be made under clause (ii) in respect of amounts carried forward from more than one assessment year, the amount carried forward from an earlier assessment year shall be allowed before any amount carried forward from a later assessment year.

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Union of India - Subsection

Section 32A(3)(b) in The Income Tax Act, 1961