Section 115JA(2)(iii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115JA(2)(iii) in The Income Tax Act, 1961

(iii)[ the amount of loss brought forward or unabsorbed depreciation, whichever is less as per books of account. [ Substituted by Act 20 of 2002, Section 5, for Clause (ii) and the Explanation (w.r.e.f. 1.4.1997).]

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Union of India - Subsection

Section 115JA(2)(iii) in The Income Tax Act, 1961