Section-121 : Submission of return for losses.

1. Section-121 as per act

Irrespective of anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed under section 263(1), shall be carried forward and set off under section 111(1) and 111(2), or 112(1), or 113(2), or 114(2) or 115(1)

2. Help and useful links for Section-121

1. Income Tax Help Center
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