Section 115J(1)(iv) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 115J(1)] [Section 115J] [Entire Act]

Union of India - Subsection

Section 115J(1)(iv) in The Income Tax Act, 1961

(iv)[] [ Clause (iii) renumbered as Clause (iv) by Act 3 of 1989, Section 19 (w.e.f. 1.4.1989).] the amount of the loss or the amount of depreciation which would be required to be set off against the profit of the relevant previous year as if the provisions of clause (b) of the first proviso to sub-section (1) of section 205 of the Companies Act, 1956 (1 of 1956), are applicable.

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Union of India - Subsection

Section 115J(1)(iv) in The Income Tax Act, 1961