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[Cites 0, Cited by 0] [Section 115BBH(2)] [Section 115BBH] [Entire Act]

Union of India - Subsection

Section 115BBH(2)(b) in The Income Tax Act, 1961

(b)no set off of loss from transfer of the virtual digital asset computed under clause (a) of sub-section (1) shall be allowed against income computed under any provision of this Act to the assessee and such loss shall not be allowed to be carried forward to succeeding assessment years.