Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 112] [Entire Act]

Union of India - Subsection

Section 112(2) in The Income Tax Act, 2025

(2)No loss shall be carried forward under this section for more than eight tax years immediately succeeding the tax year for which the loss was first computed.