116 — 116. Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.
IT Rules
Original Rule Text
116. Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. — [Part 2/2] Summary This chunk discusses the carry forward of accumulated losses in certain amalgamations or business reorganizations that occur on or after April 1, 2025. It specifies the duration fo... — Rule 116 of IT2025