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[Cites 0, Cited by 13] [Section 10B(6)] [Section 10B] [Entire Act]

Union of India - Subsection

Section 10B(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 8 (w.r.e.f. 1.4.2001).];