{"id":1115,"date":"2024-09-25","guid":{"rendered":"https:\/\/APNOKACA.com\/blog\/?p=105601"},"modified":"2024-09-25","slug":"understanding-the-income-tax-act-s-section-79a-how-ownership-changes-impact-loss-carry-forwards","status":"publish","type":"post","link":"https:\/\/APNOKACA.com\/blog\/understanding-the-income-tax-act-s-section-79a-how-ownership-changes-impact-loss-carry-forwards","title":{"rendered":"Understanding the Income Tax Act's Section 79A: How Ownership Changes Impact Loss Carry-Forwards"},"content":{"rendered":"\n
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<\/i> Income tax <\/a>

Understanding the Income Tax Act's Section 79A: How Ownership Changes Impact Loss Carry-Forwards <\/h1> <\/div>

One important measure to stop companies from abusing loss carry-forward processes when ownership changes is Section 79A of the Income Tax Act, 1961. This blog explores the main points of Section 79A, when it applies to mergers, acquisitions, and restructuring, and how it affects companies, particularly small and startup ones. We also look at the section's exclusions and how enterprises, venture capitalists, and investors might use this clause to guarantee legal compliance while implementing smart tax planning. <\/p>

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<\/div> Krishna Gopal Varshney <\/a>

An editor at Myitronline<\/p> <\/div>