118 — 118. Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks

118. Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks — This section outlines the conditions under which provisions apply when reorganizing a cooperative bank that has been in business for at least three years, held at least three-fourths of fixed assets ... — Rule 118 of IT2025