Rules Note Checker Circulars Vacancies News Q&A RTI Glossary

KartavyaDesk

India's government rules, explained in plain English. Making financial rules and service regulations accessible to every government employee and exam aspirant.

Rulebooks

General Financial Rules
Delegation of Financial Powers
Fundamental & Supplementary Rules
CCS Leave Rules
View all →

Links

About
Search Rules
Glossary

AI-generated explanations are provided for educational purposes only and should not be treated as legal advice. Always refer to the official gazette notification for authoritative rule text. Content generated with AI assistance per Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2026.

© 2026 KartavyaDesk. Not affiliated with any government department.

Home/Rules/IT Rules/230

230 — 230. Exclusion of deduction, loss, set off, etc.

IT Rules

Share:

Original Rule Text

230. Exclusion of deduction, loss, set off, etc. — This chunk pertains to the rules governing the application of Section 112 in relation to losses accrued by a company prior to its opt-in for the tonnage tax scheme, specifically regarding how these l... — Rule 230 of IT2025

Related Rules

10. Insurance

SCHEDULE V

G.I., Min. of Law and Justice - Notification No. 35, Corrigenda to 21st August, 2025, dated 30-1-2026

Corrigenda for Income-tax Act, 2025

G.I., C.B.D.T., Notification No. 11415/F.No. 15/FB/2000-TPL, dated 5-7-2000

Amendment to Form 52-A

M.F., C.B.D.T., Circular No. 574/F. No. 178/73/90-IT (AI), dated 22-8-1990

Relief under Section 80-C of IT Act, 1961

Previous

229

Next

230

On this page

Rule Text Related Rules