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59-A Limitations on set off and carry forward of losses

(1) In case of an association of persons to which sub-section (3) of section 92 applies, any loss which cannot be set off against any other income of the association of persons in accordance with section 56, shall be dealt with as provided under sub-section (2) of section 93. (2) Nothing contained in section 57, section 58 or section 59 shall...


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