CHAPTER VII - SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES - Lawspedia

Section 109 of Income Tax Act - Set off of losses under any other head of income

Section 108 of Income Tax Act - Set off of losses under same head of income

Section 120 of Income Tax Act - No set off of lossess against undisclosed income consequent to search, requisition and survey

Section 110 of Income Tax Act - Carry forward and set off of loss from house property

Section 111 of Income Tax Act - Carry forward and set off of loss from Capital gains

Section 112 of Income Tax Act - Carry forward and set off of business loss

Section 113 of Income Tax Act -set off and carry forward of losses computed in respect of speculation business

Section 114 of Income Tax Act - Set off and carry forward of losses computed in respect of specified business

Section 115 of Income Tax Act - Set off and carry forward of losses from specified activity

Section 116 of Income Tax Act - Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger , etc

Section 117 of Income Tax Act - Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases

Section 118 of Income Tax Act - Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks

Section 119 of Income Tax Act - Carry forward and set off of losses not permissible in certain cases

Section 121 of Income Tax Act - Submission of return for losses

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