(3)The amount of tax credit determined under sub-section (2) shall be carried forward and set off in accordance with the provisions of sub-sections (4) and (5) but such carry forward shall not be allowed beyond the fifth assessment year immediately succeeding the assessment year in which tax credit becomes allowable under sub-section (1).(3-A) The amount of tax credit determined under sub-section (2-A) shall be carried forward and set off in accordance with the provisions of sub-sections (4) and (5) but such carry forward shall not be allowed beyond the ] [ Substituted by Act 21 of 2006, Section 23, for sub-Sections (2) and (3) (w.e.f. 1.4.2007).][tenth assessment year] [ Substituted by Act 33 of 2009, Section 45, for " seventh assessment year" (w.e.f. 1.4.2010).] [immediately succeeding the assessment year in which tax credit becomes allowable under sub-section (1-A).] [ Substituted by Act 21 of 2006, Section 23, for sub-Sections (2) and (3) (w.e.f. 1.4.2007).]
