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 – 80 : Submission of return for losses80. Notwithstanding anything contained in this Chapter, no loss which has not been determined in […]
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 – 79 : Carry forward and set off of losses in the case of certain companies79. Notwithstanding anything contained in this Chapter, where a change in shareholding has taken place […]
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 – 78 : Carry forward and set off of losses in case of change in constitution of firm or on succession78. (1) Where a change has occurred in the constitution of a firm, nothing in […]
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 – 75 : Losses of firms75. Where the assessee is a firm, any loss in relation to the assessment year […]
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 – 74A : Losses from certain specified sources falling under the head “Income from other sources”74A. (1) [* * *] (2) [* * *] (3) In the case of an […]
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 […]