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Indian Income Tax Act, 2025   Chapter VII   Set Off, or Carry Forward and Set Off of Losses   Section No. Particulars IT Act, 1961 Section No. if any 108   Set off of losses under the same head of income 70 109   Set off of losses under any other head of income 71 110   Carry forward and set off of loss from house property 71B 111   Carry forward and set off of loss from capital gains 74 112   Carry forward and set off of business loss 72 113   Set off and carry forward of losses from speculation business 73 114   Set off and carry forward of losses from specified business 73A 115   Set off and carry forward of losses from specified activity 74A 116   Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. 72A 117   Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases 72AA 118   Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks 72AB 119   Carry forward and set off of losses not permissible in certain cases 78  /  79 120   No set off of losses against undisclosed income consequent to search, requisition and survey 79A 121   Submission of return for losses 80 BACK