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The 2026 edition ensures full compliance with the latest legislative amendments and remains an essential resource for law students
• Law students and competitive exam aspirants needing accurate statutory text
With updated legislative references
September 2026
Allowability and Rule of Carry Forward and Set off Of Losses Under Income Tax Law practical learning series The 2026 edition ensures fullThis edition of Allowability & Rules of Carry Forward & Set Off of Losses under Income Tax Law, authored by Ram Dutt Sharma, serves as a detailed and practical reference for understanding the statutory provisions, conditions, and procedural rules governing the carry forward and set off of losses under the Income Tax Act, 1961. It incorporates the latest legislative updates, judicial interpretations, and CBDT clarifications to provide a complete
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