hb-logo-white-texthb-logo-white-texthb-logo-white-texthb-logo-white-text
  • Solutions
    • Food & Beverages
    • Hospitality
    • Manufacturing
    • Retail
    • Distribution
    • PayRoll
    • Complaince
  • Agentic AI
    • Agentic AI Overview
    • Zeno Document Processing
  • Knowledge Center
    • Blog
    • Case Study
    • Career
    • About Us
    • Press Release
  • Partner
  • Contact Us
  • Solutions
    • Food & Beverages
    • Hospitality
    • Manufacturing
    • Retail
    • Distribution
    • PayRoll
    • Complaince
  • Agentic AI
    • Agentic AI Overview
    • Zeno Document Processing
  • Knowledge Center
    • Blog
    • Case Study
    • Career
    • About Us
    • Press Release
  • Partner
  • Contact Us
✕
  • Filter by
  • Categories
  • Tags
  • Authors
  • Show all
  • All
  • Accounting Software Update
  • accounts
  • All Rules
  • Audit
  • blog
  • Business Intelligence
  • 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 IX - Double Taxation Relief
  • CHAPTER V - Income of other persons included in assessee’s total income
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • CHAPTER VIA - Deductions to be made in computing total income
  • CHAPTER VII - Incomes forming part of total income on which no income-tax is payable
  • CHAPTER VIII - Rebates and reliefs
  • CHAPTER X - Special provisions relating to avoidance of tax
  • CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE
  • CHAPTER XI - Additional income-tax on undistributed profits
  • CHAPTER XII - Determination of tax in certain special cases
  • CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
  • CHAPTER XIIB - Special provisions relating to certain companies
  • CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships
  • CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
  • CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
  • CHAPTER XIIC - Special provisions relating to retail trade etc.
  • CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
  • CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
  • CHAPTER XIIE - Special provisions relating to tax on distributed income
  • CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
  • CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
  • CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
  • CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
  • CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
  • CHAPTER XIIG - Special provisions relating to income of shipping companies
  • CHAPTER XIIH - Income-tax on fringe benefits
  • CHAPTER XIII - Income-tax Authorities
  • CHAPTER XIV - Procedure for assessment
  • CHAPTER XIVA - Special provision for avoiding repetitive appeals
  • CHAPTER XIVB - Special procedure for assessment of search cases
  • CHAPTER XIX - Refunds
  • CHAPTER XIXA - Settlement of cases
  • CHAPTER XIXB - Advance rulings
  • CHAPTER XV - Liability in special cases
  • CHAPTER XVI - Special provisions applicable to firms
  • CHAPTER XVII - Collection and recovery of tax
  • CHAPTER XVIII - Relief respecting tax on dividends in certain cases
  • CHAPTER XX - Appeals and revision
  • CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
  • CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
  • CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
  • CHAPTER XXI - Penalties imposable
  • CHAPTER XXII - Offences and prosecutions
  • CHAPTER XXIIB - Tax credit certificates
  • CHAPTER XXIII - Miscellaneous
  • E-Invoice
  • ERP
  • Events
  • Eway Bill
  • Eway Bill Software Update
  • gst
  • GST ACT
  • GST Rule
  • GST Schedule
  • GST Software Update
  • HB Neo
  • HB-TDS FAQ
  • Income-tax Act 1961
  • Income-tax Rules
  • Neo Banking
  • News
  • News and Updates
  • Pay 360
  • payroll
  • POS
  • Restro POS
  • Tax
  • Tax Software Update
  • tds
  • TDS Software Update
  • Whats New
  • All
  • date for mandatory e-invoicing
  • E-Invoicing mandatory for Businesses having ₹10 Crore
  • GST council Updates
  • Latest e-Invoicing slab
  • All
  • Team @HostBooks
  • Team @HostBooks
  • Team@HostBooks
  • Team @HostBooks
  • Kapil RANA
  • Team Hostbooks
  • Sanchit Singh
  • Aakash Tiwari
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VIA - Deductions to be made in computing total income
  • Income-tax Act 1961

Section – 80AB : Deductions to be made with reference to the income included in the gross total income

80AB. Where any deduction is required to be made or allowed under any section included in […]
Do you like it?
Read more
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VIA - Deductions to be made in computing total income
  • Income-tax Act 1961

Section – 80AA : Computation of deduction under section 80M

80AA. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
Do you like it?
Read more
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VIA - Deductions to be made in computing total income
  • Income-tax Act 1961

Section – 80A : Deductions to be made in computing total income

80A. (1) In computing the total income of an assessee, there shall be allowed from […]
Do you like it?
Read more
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • Income-tax Act 1961

Section – 80 : Submission of return for losses

80. Notwithstanding anything contained in this Chapter, no loss which has not been determined in […]
Do you like it?
Read more
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • Income-tax Act 1961

Section – 79 : Carry forward and set off of losses in the case of certain companies

79. Notwithstanding anything contained in this Chapter, where a change in shareholding has taken place […]
Do you like it?
Read more
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • Income-tax Act 1961

Section – 78 : Carry forward and set off of losses in case of change in constitution of firm or on succession

78. (1) Where a change has occurred in the constitution of a firm, nothing in […]
Do you like it?
Read more
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • Income-tax Act 1961

Section – 75 : Losses of firms

75. Where the assessee is a firm, any loss in relation to the assessment year […]
Do you like it?
Read more
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • Income-tax Act 1961

Section – 74A : Losses from certain specified sources falling under the head “Income from other sources”

74A. (1) [* * *] (2) [* * *] (3) In the case of an […]
Do you like it?
Read more
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • Income-tax Act 1961

Section – 74 : Losses under the head “Capital gains”

74. (1) Where in respect of any assessment year, the net result of the computation […]
Do you like it?
Read more
February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • Income-tax Act 1961

Section – 73A : Carry forward and set off of losses by specified business

73A. (1) Any loss, computed in respect of any specified business referred to in section […]
Do you like it?
Read more
Prev page
1...6667686970...85
Next page

Built for scale and speed, HostBooks empowers forward-thinking businesses to simplify workflows, stay compliant, and unlock smarter decisions.

1st Floor, Nimai Tower, 412-415,Udyog Vihar Phase 4, Sector 18, Gurugram, Haryana 122015, India.

    Solutions

    • Food & Beverages
    • Hospitality
    • Manufacturing
    • Retail
    • Distribution
    • Payroll
    • Compliance

    About HostBooks

    • About Us
    • Press Release
    • Careers
    • Whats New
    • Contact Us

    Sitemap

    • Terms of Use
    • Privacy Policy
    • Data & Document Management Policy
    © HostBooks. All Rights Reserved.