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 115] [Entire Act] Union of India - Subsection Section 115(3) in The Income Tax Act, 2025 (3)No loss shall be carried forward under this section for more than four tax years immediately succeeding the tax year for which the loss was first computed.