February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 74 : Losses under the head “Capital gains”74. (1) Where in respect of any assessment year, the net result of the computation […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 73A : Carry forward and set off of losses by specified business73A. (1) Any loss, computed in respect of any specified business referred to in section […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 73 : Losses in speculation business73. (1) Any loss, computed in respect of a speculation business carried on by the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 72AB : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks72AB. (1) The assessee, being a successor co-operative bank, shall, in a case where the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 72AA : Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases72AA. Notwithstanding anything contained in sub-clauses (i) to (iii) of clause (1B) of section 2 […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 72A : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.72A. (1) Where there has been an amalgamation of— (a) a company owning an industrial […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 72 : Carry forward and set off of business losses72. (1) Where for any assessment year, the net result of the computa- tion under […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 71B : Carry forward and set off of loss from house property71B. Where for any assessment year the net result of computation under the head “Income […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 71A : Transitional provisions for set off of loss under the head “Income from house property”71A. Where in respect of the assessment year commencing on the 1st day of April, […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 71 : Set off of loss from one head against income from another71. (1) Where in respect of any assessment year the net result of the computation […]