Sec 115BAA

Hi friends

My Query is

The Private Limited Company opted for Section 115BAA in the FY 2019-20 with Business losses and filed form 10-IC.

in the FY 200-21 also losses in business

in the FY 2021-22 company showing profits

the losses incurred for the FY 2019-20 and FY 2020-21 is available for carry forward and set off against profits of FY 2021-22 ??


pls share the source