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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Part B = Set off, or carry forward and set off Chapters List This

Set off, or carry forward and set off - Income-tax Act, 1961
Chapter: VI
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
Part: B
Set off, or carry forward and set off
Section 70 : Set off of loss from one source against income from another source under the same head of income
Section 71 : Set off of loss from one head against income from another
Section 71A : Transitional provisions for set off of loss under the head Income from house property
Section 71B : Carry forward and set off of loss from house property
Section 72 : Carry forward and set off of business losses
Section 72A : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
Section 72AA : Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
Section 72AB : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
Section 73 : Losses in speculation business
Section 73A : Carry forward and set off losses by specified business
Section 74 : Losses under the head Capital gains
Section 74A : Losses from certain specified sources falling under the head Income from other sources
Section 75 : Losses of firms
Section 76 : OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
Section 77 : OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
Section 78 : Carry forward and set off of losses in case of change in constitution of firm or on succession
Section 79 : Carry forward and set off of losses in case of certain companies
Section 79A : No set off of losses consequent to search, requisition and survey.
Section 80 : Submission of return for losses
 

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