bipinshah.com

B. B. SHAH & COMPANY
CHARTERED ACCOUNTANTS

B. B. SHAH & COMPANY

Ground Floor, Rajguru Apartments,
Baburao Parulekar Road,
Dadar (W), Mumbai - 400 028.
Tel. Office : +91 22 24376525, +91 22 24316815,
Fax : +91 22 24224259


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Income_tax_2025

Section / Rule Number Content


108. Set off of losses under same head of income.
109. Set off of losses underany other head of income.
110. Carry forward and set off of loss from house property
111. Carry forward and set off of loss from Capital gains.
112. Carry forward and set off of business loss
113. Set off and carry forward of losses computed in respect of speculation business.
114. Set off and carry forward of losses computed in respect of specified business
115. Set off and carry forward of losses from specified activity.
116. Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.
117. Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases.
118. Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks
119. Carry forward and set off of losses not permissible in certain cases.
120. No set off of losses against undisclosed income consequent to search, requisition and survey.
121. Submission of return for losses