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[Cites 0, Cited by 3] [Section 10AA] [Entire Act]

Union of India - Subsection

Section 10AA(6) in The Income Tax Act, 1961

(6)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, being the Unit shall be allowed to be carried forward or set off.