ITA 1961 · Chapter VI
Chapter VI
Sections in this chapter
- 66
Section 66 — Total Income -- Aggregation
STATUTORY ARCHITECTURE — 18-ROW MAP
- 67A
Section 67A — Income of AOP - BOI Member
STATUTORY ARCHITECTURE — 18-ROW MAP
- 68
Section 68 — Cash Credits -- Unexplained Sums in Books
STATUTORY ARCHITECTURE — 18-ROW MAP
- 69
Section 69 — Unexplained Investments
STATUTORY ARCHITECTURE — 18-ROW MAP
- 69A
Section 69A — Unexplained Money - Bullion - Jewellery - Other Articles
STATUTORY ARCHITECTURE — 18-ROW MAP
- 69B
Section 69B — Unexplained Investment Beyond Recorded Cost
STATUTORY ARCHITECTURE — 18-ROW MAP
- 69C
Section 69C — Unexplained Expenditure
STATUTORY ARCHITECTURE — 18-ROW MAP
- 69D
Section 69D — Hundi Borrowings
STATUTORY ARCHITECTURE — 18-ROW MAP
- 70
Section 70 — Set-off of Loss from One Source Against Income From Another Source under Same Head
STATUTORY ARCHITECTURE — 18-ROW MAP
- 71
Section 71 — Set-off of Loss from One Head Against Income from Another
STATUTORY ARCHITECTURE — 18-ROW MAP
- 71A
Section 71A — Set-off of HP Loss Against Other Heads (Pre-FA 2017 Regime)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 71B
Section 71B — Carry-Forward of HP Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
- 72
Section 72 — Carry-Forward of Business Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
- 72A
Section 72A — Carry-Forward of Loss - Depreciation in Amalgamation - Demerger
STATUTORY ARCHITECTURE — 18-ROW MAP
- 72AA
Section 72AA — Banking Co. Amalgamation Loss - Depreciation
STATUTORY ARCHITECTURE — 18-ROW MAP
- 72AB
Section 72AB — Cooperative Bank Amalgamation -- Loss - Depreciation Carry-Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
- 73
Section 73 — Speculation Business Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
- 73A
Section 73A — Specified Business Loss (s. 35AD)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 74
Capital Loss
Capital loss carried forward 8 years; LTCG-loss against LTCG only; STCG-loss against STCG or LTCG.
- 74A
Section 74A — Race Horse Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
- 78
Section 78 — Carry-Forward of Loss in Case of Change in Constitution of Firm
STATUTORY ARCHITECTURE — 18-ROW MAP
- 79
Section 79 — Carry-Forward and Set-off of Losses in Case of Closely-held Company
STATUTORY ARCHITECTURE — 18-ROW MAP
- 79A
Section 79A — No Set-off of Loss After Search Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
- 80
Section 80 — Carry-Forward and Set-off Subject to Return Filing
STATUTORY ARCHITECTURE — 18-ROW MAP