117 — 117. Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
UPS
Original Rule Text
117. Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases — The provided text describes a rule concerning accumulated losses in cases of amalgamation, specifically those taking effect on or after April 1st, 2025. It details how such losses can be carried forw... — Rule 117 of IT2025