Budget 2025: Rationalization of Loss Carry Forward Provisions in Amalgamation Cases

Last updated: 01 February 2025

Rationalisation of provisions related to carry forward of losses in case of amalgamation Section 72A and 72AA of the Act provide provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in cases of amalgamation or business reorganization as specifie

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Category Union Budget   Report

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