Chapter VII — SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
Sub-sections
- Section 108 — Set off of losses under same head of income
- Section 109 — Set off of losses under any other head of income
- Section 110 — Carry forward and set off of loss from house property
- Section 111 — Carry forward and set off of loss from Capital gains
- Section 112 — Carry forward and set off of business loss
- Section 113 — Set off and carry forward of losses computed in respect of speculation business
- Section 114 — Set off and carry forward of losses computed in respect of specified business
- Section 115 — Set off and carry forward of losses from specified activity
- Section 116 — Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc
- Section 117 — Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
- Section 118 — Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks
- Section 119 — Carry forward and set off of losses not permissible in certain cases
- Section 120 — No set off of losses against undisclosed income consequent to search, requi-sition and survey
- Section 121 — Submission of return for losses
Related sections
- Chapter I — PRELIMINARY
- Chapter II — BASIS OF CHARGE
- Chapter III — INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
- Chapter IV — COMPUTATION OF TOTAL INCOME
- Chapter V — INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
- Chapter VI — AGGREGATION OF INCOME
- Chapter VIII — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
- Chapter IX — REBATES AND RELIEFS
- Chapter X — SPECIAL PROVISIONS RELATING TO A VOIDANCE OF TAX
- Chapter XI — GENERAL ANTI-A VOIDANCE RULE
- Chapter XII — MODE OF PAYMENT IN CERTAIN CASES, ETC.
- Chapter XIII — DETERMINATION OF TAX IN SPECIAL CASES
- Chapter XIV — TAX ADMINISTRATION
- Chapter XV — RETURN OF INCOME
- Chapter XVI — PROCEDURE FOR ASSESSMENT
- Chapter XVII — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
- Chapter XVIII — APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
- Chapter XIX — COLLECTION AND RECOVERY OF TAX
- Chapter XX — REFUNDS
- Chapter XXI — PENALTIES
- Chapter XXII — OFFENCES AND PROSECUTION
- Chapter XXIII — MISCELLANEOUS
- Schedule I — CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
- Schedule II — INCOME NOT TO BE INCLUDED IN TOTAL INCOME
- Schedule III — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
- Schedule IV — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON- RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
- Schedule V — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
- Schedule VI — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
- Schedule VII — PERSONS EXEMPT FROM TAX
- Schedule VIII — INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS
- Schedule IX — DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule X — DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule XI — PART A RECOGNISED PROVIDENT FUNDS
- Schedule XII — PART A MINERALS
- Schedule XIII — LIST OF ARTICLES OR THINGS
- Schedule XIV — INSURANCE BUSINESS
- Schedule XV — DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
- Schedule XVI — PERMITTED MODES OF INVESTMENT OR DEPOSITS