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[Cites 0, Cited by 17] [Section 10A(6)] [Section 10A] [Entire Act]

Union of India - Subsection

Section 10A(6)(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 undertaking, shall be carried forward or set off where such loss relates to any of the relevant assessment years][ending before the 1st day of April, 2001] [ Inserted by Act 32 of 2003, Section 7 (w.e.f. 1.4.2004).];