Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 115UB(2)] [Section 115UB] [Entire Act] Union of India - Subsection Section 115UB(2)(a) in The Income Tax Act, 1961 (a)allowed to be carried forward and it shall be set off by the investment fund in accordance with the provisions of Chapter VI; and