February 28, 2018
Published by Law@HostBooks at February 28, 2018
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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
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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
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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
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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
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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
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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
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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
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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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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 69C : Unexplained expenditure, etc

69C. Where in any financial year an assessee has incurred any expen- diture and he […]
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