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Report No. 12

77. Losses of unregistered firms assessed as registered firms.-

In the case of an unregistered firm assessed under the provisions of section 190(b) [23(5)(b)] in respect of any assessment year, its losses for that assessment year shall be dealt with as if it were a registered firm.

[Section 24(2), proviso (d)]



Income-Tax Act, 1922 Back




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