(4)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 (5) and (6) but such carry forward shall not be allowed beyond the [fifteenth assessment year] [Substituted by Act 7 of 2017, section 48, for 'tenth assessment year' (w.e.f. 1-4-2018).] immediately succeeding the assessment year for which tax credit becomes allowable under sub-section (1).
