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cannot be wholly set off against the income under the head “Capital gains” as per section...following tax year and so on. (2) No loss shall be carried forward under this...

in that year, but when such person is “not ordinarily resident” in India under section...arising outside India shall not be deemed to be received in India under this...

For the purposes of sections 20 to 24, the “owner” in relation to a property or any...or part thereof in part performance of a contract of the nature referred to in...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...