CHAPTER VI – Aggregation of Income and Set Off or Carry Forward of Loss Section List


Section – 66        : Total income
Section – 67        : Method of computing a partner’s share in the income of the firm
Section – 67A     : Method of computing a member’s share in income of association of persons or body of individuals.
Section – 68        : Cash credits
Section – 69        : Unexplained investments
Section – 69A     : Unexplained money, etc
Section – 69B     : Amount of investments, etc., not fully disclosed in books of account
Section – 69C     : Unexplained expenditure, etc
Section – 69D     : Amount borrowed or repaid on hundi
Section – 70        : Set off of loss from one source against income from another source under the same head of income
Section – 71        : Set off of loss from one head against income from another
Section – 71A     : Transitional provisions for set off of loss under the head “Income from house property”
Section – 71B     : Carry forward and set off of loss from house property
Section – 72        : Carry forward and set off of business losses
Section – 72A     : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
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
Section – 72AB  : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
Section – 73       : Losses in speculation business
Section – 73A    : Carry forward and set off of losses by specified business
Section – 74       : Losses under the head “Capital gains”
Section – 74A    : Losses from certain specified sources falling under the head “Income from other sources”
Section – 75       : Losses of firms
Section – 78       : Carry forward and set off of losses in case of change in constitution of firm or on succession
Section – 79       : Carry forward and set off of losses in the case of certain companies
Section – 80       : Submission of return for losses

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