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Chapter 6: AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

Income Tax Act • Direct Tax

Acts in this Chapter (25)

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66 Total income
0 sections 0 rules
67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
0 sections 0 rules
67A Method of computing a member's share in income of association of persons or body of individuals
0 sections 0 rules
68 Cash credits
0 sections 0 rules
69 Unexplained investments
0 sections 0 rules
69A Unexplained money, etc.
0 sections 0 rules
69B Amount of investments, etc., not fully disclosed in books of account
0 sections 0 rules
69C Unexplained expenditure, etc.
0 sections 0 rules
69D Amount borrowed or repaid on hundi
0 sections 0 rules
70 Set off of loss from one source against income from another source under the same head of income
0 sections 0 rules
71 Set off of loss from one head against income from another
0 sections 0 rules
71A Transitional provisions for set off of loss under the head "Income from house property"
0 sections 0 rules
71B Carry forward and set off of loss from house property
0 sections 0 rules
72 Carry forward and set off of business losses
0 sections 0 rules
72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
0 sections 0 rules
72AA Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
0 sections 0 rules
72AB Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
0 sections 0 rules
73 Losses in speculation business
0 sections 0 rules
73A Carry forward and set off of losses by specified business
0 sections 0 rules
74A Losses from certain specified sources falling under the head "income from other sources"
0 sections 0 rules
75 Losses of firms
0 sections 0 rules
76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
0 sections 0 rules
78 Carry forward and set off of losses in case of change in constitution of firm or on succession
0 sections 0 rules
79 Carry forward and set off of losses in the case of certain companies
0 sections 0 rules
79A No set off of losses consequent to search, requisition and survey.
0 sections 0 rules
Chapter Statistics
25
Acts
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Sections
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Rules
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Forms
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Direct Tax
Income Tax Act
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
Chapter Information
Chapter Number:
6
Full Name:
Chapter VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
Order:
0
Created:
Aug 20, 2025
Updated:
Aug 20, 2025
Recently Added Acts
66 Total income 0 sections • Added: Aug 20, 2025
67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 0 sections • Added: Aug 20, 2025
67A Method of computing a member's share in income of association of persons or body of individuals 0 sections • Added: Aug 20, 2025
68 Cash credits 0 sections • Added: Aug 20, 2025
69 Unexplained investments 0 sections • Added: Aug 20, 2025
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