Rule 19. Calculation of set on or set off for the sixth accounting year

Calculation of set on or set off for the seventh accounting year, computation of gross profits under clauses (a) and

(b) of section 32, deduction of further sums under clause (c) of section 34, manner of carrying forward under sub-sections (1) and (2) of section 36 shall be such, as may be prescribed by the Central Government.