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  • Accounting Software Update
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  • 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
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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 – 73 : Losses in speculation business

73. (1) Any loss, computed in respect of a speculation business carried on by the […]
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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 – 72AB : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks

72AB. (1) The assessee, being a successor co-operative bank, shall, in a case where the […]
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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 – 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 cases

72AA. Notwithstanding anything contained in sub-clauses (i) to (iii) of clause (1B) of section 2 […]
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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 – 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 […]
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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 – 72 : Carry forward and set off of business losses

72. (1) Where for any assessment year, the net result of the computa- tion under […]
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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 – 71B : Carry forward and set off of loss from house property

71B. Where for any assessment year the net result of computation under the head “Income […]
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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 – 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, […]
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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 – 71 : Set off of loss from one head against income from another

71. (1) Where in respect of any assessment year the net result of the computation […]
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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 – 70 : Set off of loss from one source against income from another source under the same head of income

70. (1) Save as otherwise provided in this Act, where the net result for any […]
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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 – 69D : Amount borrowed or repaid on hundi

69D. Where any amount is borrowed on a hundi from, or any amount due thereon […]
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