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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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