February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80AB : Deductions to be made with reference to the income included in the gross total income80AB. Where any deduction is required to be made or allowed under any section included in […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80AA : Computation of deduction under section 80M80AA. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961Section – 80A : Deductions to be made in computing total income80A. (1) In computing the total income of an assessee, there shall be allowed from […]
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 […]