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[Cites 0, Cited by 0] [Section 202(2)] [Section 202] [Entire Act]

Union of India - Subsection

Section 202(2)(b) in The Income Tax Act, 2025

(b)without set off of—
(i)any loss carried forward or depreciation from any earlier tax year, if such loss or depreciation is attributable to any of the deductions referred to in clause (a); or
(ii)any loss under the head "Income from house property" with any other head of income; and