Section 10MA(3)(ii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10MA(3)(ii) in Income Tax Rules, 1962

(ii)the application of rollback provision has the effect of reducing the total income or increasing the loss, as the case may be, of the applicant as declared in the return of income of the said year.

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Union of India - Subsection

Section 10MA(3)(ii) in Income Tax Rules, 1962