February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80 : Submission of return for losses

80. Notwithstanding anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of section […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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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 in a previous year in the case of a company, not being a company in […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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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 this Chapter shall entitle the firm to have carried forward and set off so much […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 75 : Losses of firms

75. Where the assessee is a firm, any loss in relation to the assessment year commencing on or before the 1st day of April, 1992, which could not be set […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 74A : Losses from certain specified sources falling under the head “Income from other sources”

74A. (1) [* * *] (2) [* * *] (3) In the case of an assessee, being the owner of horses maintained by him for running in horse races (such […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 74 : Losses under the head “Capital gains”

74. (1) Where in respect of any assessment year, the net result of the computation under the head “Capital gains” is a loss to the assessee, the whole loss shall, […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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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 35AD shall not be set off except against profits and gains, if any, of any […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 73 : Losses in speculation business

73. (1) Any loss, computed in respect of a speculation business carried on by the assessee, shall not be set off except against profits and gains, if any, of another […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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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 amalgamation has taken place during the previous year, be allowed to set off the accumulated […]
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