and procedural rules governing the carry forward and set-off of losses under the Income Tax Act
• Judicial recognition of electronic records and digital documentation in banking evidence
covering provisions
• AIBE candidates and law students studying the evolving framework of sexual-offence jurisprudence
and legal practitioners in various fields
The Recycling of Ships Act, 2019 CS professional and procedural rules governing theThis edition of The Recycling of Ships Act, 2019 (No. 49 of 2019, dated 16 12 2019), updated with The Recycling of Ships Rules, 2021 (G. S. R. 20, dated 26 2 2021), serves as a comprehensive and reliable legal reference for students preparing for the All India Bar Examination (AIBE), as well as professionals in law, maritime regulation, ship recycling, and environmental compliance. The book presents the bare text of the lawprecisely as enactedwithout