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[Cites 0, Cited by 1] [Section 198(4)] [Section 198] [Entire Act]

Union of India - Subsection

Section 198(4)(l) in The Companies Act, 2013

(l)the excess of expenditure over income, which had arisen in computing the net profits in accordance with this section in any year which begins at or after the commencement of this Act, in so far as such excess has not been deducted in any subsequent year preceding the year in respect of which the net profits have to be ascertained;