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    Income_Tax_Act
    Section / Rule Number   Content   
     
    66 Total income
    67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
    67A Method of computing a member's share in income of association of persons or body of individuals
    68 Cash credits
    69 Unexplained investments
    69A Unexplained money, etc.
    69B Amount of investments, etc., not fully disclosed in books of account
    69C Unexplained expenditure, etc.
    69D Amount borrowed or repaid on hundi
    70 Set off of loss from one source against income from another source under the same head of income
    71 Set off of loss from one head against income from another
    71A Transitional provisions for set off of loss under the head "Income from house property"
    71B Carry forward and set off of loss from house property
    72 Carry forward and set off of business losses
    72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
    72AA Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
    72AB Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
    73 Losses in speculation business
    73A Carry forward and set off of losses by specified business
    74 Losses under the head "Capital gains"
    74A Losses from certain specified sources falling under the head "income from other sources"
    75 Losses of firms
    76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
    78 Carry forward and set off of losses in case of change in constitution of firm or on succession
    79 Carry forward and set off of losses in the case of certain companies
    79A No set off of losses consequent to search, requisition and survey.
    80 Submission of return for losses
     
         
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