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[Cites 0, Cited by 0] [Section 224(2)] [Section 224] [Entire Act]

Union of India - Subsection

Section 224(2)(b) in The Income Tax Act, 2025

(b)the loss other than the loss referred to in clause (a), if any, shall also be ignored for the purposes of sub-section (1), if such loss has arisen in respect of a unit which has not been held by the unit holder for at least twelve months.