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Home  Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter VI = AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Chapters List This
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AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Income-tax Act, 1961 |
| Part: A |
| Aggregation of income |
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Section 66
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Total income
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Section 67
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Omitted
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Section 67A
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Method of computing a members share in income of association of persons or body of individuals
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Section 68
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Cash credits
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Section 69
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Unexplained investments
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Section 69A
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Unexplained money, etc.
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Section 69B
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Amount of investments, etc., not fully disclosed in books of account
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Section 69C
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Unexplained expenditure, etc.
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Section 69D
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Amount borrowed or repaid on hundi
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| Part: B |
| Set off, or carry forward and set off |
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Section 70
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Set off of loss from one source against income from another source under the same head of income
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Section 71
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Set off of loss from one head against income from another
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Section 71A
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Transitional provisions for set off of loss under the head Income from house property
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Section 71B
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Carry forward and set off of loss from house property
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Section 72
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Carry forward and set off of business losses
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Section 72A
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Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
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Section 72AA
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Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
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Section 72AB
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Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
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Section 73
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Losses in speculation business
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Section 73A
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Carry forward and set off losses by specified business
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Section 74
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Losses under the head Capital gains
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Section 74A
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Losses from certain specified sources falling under the head Income from other sources
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Section 75
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Losses of firms
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Section 76
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OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
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Section 77
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OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
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Section 78
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Carry forward and set off of losses in case of change in constitution of firm or on succession
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Section 79
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Carry forward and set off of losses in case of certain companies
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Section 79A
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No set off of losses consequent to search, requisition and survey.
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Section 80
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Submission of return for losses
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