Set Off of Losses
Set Off or Carry Forward of Losses Under Section 70 to 80.
Section 71: Inter-Head Adjustment – Set Off of Losses from one Head against income from another Head
As per section 71(1), where in respect of any assessment year, if after setting off losses against income under the...
Section 72: Carry Forward and Set Off of Business Losses
As per Section 72, Carry Forward and Set Off of Business Losses which could not be set off in the...
Special Provisions of Set Off of Losses in case of an Individual or HUF who has opted to be Taxed as per Provisions of Section 115BAC
Here we discussed all Special Provisions of Set Off of Losses in case of an Individual or HUF who has...
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Income Tax Management and Tax Ready Reckoner with Tax Planning for the Assessment Years 2022-2023 & 2023-2024 - for Students, Salaried, Professionals & Businessman.