Search this Act
Jump directly to a section by number or title.
Chapter 7
Set Off, Or Carry Forward and Set Off of Losses
14 sections (108–121)
- 108Set off of losses under the same head of income
- 109Set off of losses under any other head of income
- 110Carry forward and set off of loss from house property
- 111Carry forward and set off of loss from capital gains
- 112Carry forward and set off of business loss
- 113Set off and carry forward of losses from speculation business
- 114Set off and carry forward of losses from specified business
- 115Set off and carry forward of losses from specified activity
- 116Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc
- 117Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
- 118Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks
- 119Carry forward and set off of losses not permissible in certain cases
- 120No set off of losses against undisclosed income consequent to search, requisition and survey
- 121Submission of return for losses