CBDT Circular on Section 10a, Read With Sections 10aa & 10b Of The Income-Tax Act, 1961 – Free Trade Zone – Clarification On Issues Relating To Applicability Of Chapter Iv Of The Act And Set Off And Carry Forward Of Business Losses

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SECTION 10A, READ WITH SECTIONS 10AA & 10B OF THE INCOME-TAX ACT, 1961 – FREE TRADE ZONE – CLARIFICATION ON ISSUES RELATING TO APPLICABILITY OF CHAPTER IV OF THE ACT AND SET OFF AND CARRY FORWARD OF BUSINESS LOSSES CIRCULAR NO. 7/DV/2013 [FILE NO.279/MISC./M-116/2012-ITJ], DATED 16-7-2013 It has been brought to the notice of the Board…

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