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  1. myITreturn Help Center
  2. FAQs
  3. Set Off and Carry Forward of Losses

Set Off and Carry Forward of Losses

  • Are there any special provisions in case of carry forward and set off of loss in case of a company in which public are not substantially interested?
  • Are there any special provisions in case of carry forward of loss in case of a partnership firm if any partner of the firm retires?
  • In case of change in the constitution of business, can the loss be carried forward by the reconstituted entity?
  • What are the provisions framed under the Income-tax Law relating to set off of unabsorbed depreciation, unabsorbed capital expenditure on scientific research and unabsorbed capital expenditure on promoting family planning amongst the employees?
  • What is the meaning of unabsorbed depreciation, unabsorbed capital expenditure on scientific research and unabsorbed capital expenditure on promoting family planning amongst the employees?
  • What are the provisions framed under the Income-tax law in relation to carry forward and set off of capital loss?
  • What are the provisions framed under the Income-tax Law in relation to carry forward and set off of house property loss?
  • What are the provisions framed under the Income-tax law in relation to carry forward and set off of loss from speculative business?
  • What are the provisions framed under the Income-tax law in relation to carry forward and set off of business loss other than loss from speculative business?
  • What is the meaning of inter-head adjustment?
  • What are the restrictions to be kept in mind while making inter-source adjustment of loss?​​​​
  • What is the meaning of inter-source adjustment?​
  • If income from any source is exempt, then can loss from such source be adjusted against any other taxable income?​
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