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[Cites 0, Cited by 0] [Section 224(3)] [Section 224] [Entire Act]

Union of India - Subsection

Section 224(3)(b) in The Income Tax Act, 2025

(b)allowed to be carried forward by such unit holder for the remaining period calculated from the year in which the loss had occurred for the first time taking that year as the first year and shall be set off by him in as per the provisions of Chapter VII.