Income Tax Department

Ministry of Finance, Government of India

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Section 76

Losses of unregistered firms assessed as registered firms

Section

Section Number

76

Chapter

CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

Act

Income-tax Act, 1961

Year

1984

Losses of unregistered firms assessed as registered firms

Losses of unregistered firms assessed as registered firms

Losses of unregistered firms assessed as registered firms.

76. In the case of an unregistered firm assessed under the provisions of clause (b) of section 183 in respect of any assessment year, its losses for that assessment year shall be dealt with as if it were a registered firm,

 

 

[As amended by the Taxation Laws (amendment) Act, 1984]

Footnotes