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    • Section-Wise
      • Section 192 & 192A
        • Section 192-TDS on salary
        • Sec 192A-Payment of accumulated balance due to an employee
      • Sec 193 – TDS on Interest on Securities
      • series of Section 194
        • Sec 194-Dividends
        • Sec 194A-Interest other than “Interest on securities”
        • Sec 194B-Winnings from lottery or crossword puzzle
        • Sec 194BB-Winnings from horse race
        • Sec 194C-Payments to contractors
        • Sec 194D-Insurance commission
        • Sec 194DA-Payment in respect of life insurance policy
        • Sec 194E-Payments to non-resident sportsmen or sports associations
        • Sec 194EE-Payments in respect of deposits under National Savings Scheme, etc.
        • Sec 194F-Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
        • Sec 194G-Commission, etc., on the sale of lottery tickets
        • Sec 194H-Commission or brokerage
        • Sec 194I-Rent
        • Sec 194IA-Payment on transfer of certain immovable property other than agricultural land
        • Sec 194IB-Payment of rent by certain individuals or Hindu undivided family
        • Sec 194IC-Payment under specified agreement
        • Sec 194J-Fees for professional or technical services
        • Sec 194LA-Payment of compensation on acquisition of certain immovable property
        • Sec 194LB-Income by way of interest from infrastructure debt fund
        • Sec 194LBA-Certain income from units of a business trust
        • Sec 194LBB-Income in respect of units of investment fund
        • Sec 194LBC-Income in respect of investment in securitization trust
        • Sec 194LC-Income by way of interest from Indian company
        • Sec 194LD-Income by way of interest on certain bonds and Government securities
        • Sec 194M-Payment of certain sums by certain individuals or Hindu undivided family
        • Sec 194N-Payment of certain amounts in cash
      • Section 195 & 195A
        • Sec 195-Other sums
        • Sec 195A-Income payable “net of tax”
      • Section 196,196A,196B,196C &196D
        • Sec 196-Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
        • Sec 196A-Income in respect of units of non-residents
        • Sec 196B-Income from units
        • Sec 196C-Income from foreign currency bonds or shares of Indian company
        • Sec 196D-Income of Foreign Institutional Investors from securities
      • Section 197 & 197A
        • Sec 197-Certificate for deduction at lower rate
        • Sec 197A-No deduction to be made in certain cases
      • Sec 198-Tax deducted is income received
      • Sec 199-Credit for tax deducted
      • Section 200 & 200A
        • Sec 200-Duty of person deducting tax
        • Sec 200A-Processing of statements of tax deducted at source
      • Sec 201-Consequences of failure to deduct or pay
      • Sec 202-Deduction only one mode of recovery
      • Section 203, 203A & 203AA
        • Sec 203-Certificate for tax deducted
        • Sec 203A-Tax deduction and collection account number
        • Sec 203AA-Furnishing of statement of tax deducted
      • Sec 204-Meaning of “person responsible for paying”
      • Sec 205-Bar against direct demand on assessee
  • Non-Resident
    • Type of Non-Resident
      • Non-Resident Indian/Person of Origin
        • Section-115C : Definitions
        • Section-115D : Special provision for computation of total income of non-residents
        • Section – 115E : Tax on investment income and long-term capital gains
        • Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
        • ​ Section – 115G : Return of income not to be filed in certain cases
        • Section – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
        • Section – 115-I : Chapter not to apply if the assessee so chooses
  • Other/Misc
Taxway Global © 2020 Taxway Global. All rights reserved.
  • Income Tax
    • Act
    • Notifications
    • Circulars
    • Press Release
    • Articles
  • GST
    • Act
    • Notifications
    • Circulars
    • Press Release
    • Articles
  • Company Law
    • Act
    • Notifications
    • Circulars
    • Press Release
    • Articles
  • Finance
    • Notifications
    • Articles
    • News
  • TDS
    • Notifications
    • Circulars
    • Press Release
    • Articles
    • Section-Wise
      • Section 192 & 192A
        • Section 192-TDS on salary
        • Sec 192A-Payment of accumulated balance due to an employee
      • Sec 193 – TDS on Interest on Securities
      • series of Section 194
        • Sec 194-Dividends
        • Sec 194A-Interest other than “Interest on securities”
        • Sec 194B-Winnings from lottery or crossword puzzle
        • Sec 194BB-Winnings from horse race
        • Sec 194C-Payments to contractors
        • Sec 194D-Insurance commission
        • Sec 194DA-Payment in respect of life insurance policy
        • Sec 194E-Payments to non-resident sportsmen or sports associations
        • Sec 194EE-Payments in respect of deposits under National Savings Scheme, etc.
        • Sec 194F-Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
        • Sec 194G-Commission, etc., on the sale of lottery tickets
        • Sec 194H-Commission or brokerage
        • Sec 194I-Rent
        • Sec 194IA-Payment on transfer of certain immovable property other than agricultural land
        • Sec 194IB-Payment of rent by certain individuals or Hindu undivided family
        • Sec 194IC-Payment under specified agreement
        • Sec 194J-Fees for professional or technical services
        • Sec 194LA-Payment of compensation on acquisition of certain immovable property
        • Sec 194LB-Income by way of interest from infrastructure debt fund
        • Sec 194LBA-Certain income from units of a business trust
        • Sec 194LBB-Income in respect of units of investment fund
        • Sec 194LBC-Income in respect of investment in securitization trust
        • Sec 194LC-Income by way of interest from Indian company
        • Sec 194LD-Income by way of interest on certain bonds and Government securities
        • Sec 194M-Payment of certain sums by certain individuals or Hindu undivided family
        • Sec 194N-Payment of certain amounts in cash
      • Section 195 & 195A
        • Sec 195-Other sums
        • Sec 195A-Income payable “net of tax”
      • Section 196,196A,196B,196C &196D
        • Sec 196-Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
        • Sec 196A-Income in respect of units of non-residents
        • Sec 196B-Income from units
        • Sec 196C-Income from foreign currency bonds or shares of Indian company
        • Sec 196D-Income of Foreign Institutional Investors from securities
      • Section 197 & 197A
        • Sec 197-Certificate for deduction at lower rate
        • Sec 197A-No deduction to be made in certain cases
      • Sec 198-Tax deducted is income received
      • Sec 199-Credit for tax deducted
      • Section 200 & 200A
        • Sec 200-Duty of person deducting tax
        • Sec 200A-Processing of statements of tax deducted at source
      • Sec 201-Consequences of failure to deduct or pay
      • Sec 202-Deduction only one mode of recovery
      • Section 203, 203A & 203AA
        • Sec 203-Certificate for tax deducted
        • Sec 203A-Tax deduction and collection account number
        • Sec 203AA-Furnishing of statement of tax deducted
      • Sec 204-Meaning of “person responsible for paying”
      • Sec 205-Bar against direct demand on assessee
  • Non-Resident
    • Type of Non-Resident
      • Non-Resident Indian/Person of Origin
        • Section-115C : Definitions
        • Section-115D : Special provision for computation of total income of non-residents
        • Section – 115E : Tax on investment income and long-term capital gains
        • Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
        • ​ Section – 115G : Return of income not to be filed in certain cases
        • Section – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
        • Section – 115-I : Chapter not to apply if the assessee so chooses
  • Other/Misc

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90

Set Off and Carry Forward of Losses

by CA Neeraj Jawla 2 months ago2 months ago
110

Carry forward and set off of losses in case of change in constitution of firm or on succession

by CA Neeraj Jawla 2 months ago2 months ago
  • 17
    Articles, Income Tax

    Section 75 of the Income Tax Act: Losses of firms

    Section 75 of the Income Tax Act: Losses of firms: Where the assessee is a firm, any loss in relation to the assessment year commencing...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 13
    Articles, Income Tax

    Section 74A: Carry forward and set off of Losses under the head “Income from other sources”

    Carry forward of losses: After making the appropriate and permissible intra-head and inter-head adjustments, there could still be unadjusted losses. These unadjusted losses can be...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 3
    Articles, Income Tax

    Section 74: Carry forward and Set off of Losses under the head “Capital gains”

    Carry forward of losses: After making the appropriate and permissible intra-head and inter-head adjustments, there could still be unadjusted losses. These unadjusted losses can be...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 13
    Articles, Income Tax

    Section 73A: Carry forward and set off of losses by specified business

    Carry forward of losses: After making the appropriate and permissible intra-head and inter-head adjustments, there could still be unadjusted losses. These unadjusted losses can be...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 9
    Articles, Income Tax

    Section 73 of the Income Tax Act: Carry forward and set off Losses of speculation business

    After making the appropriate and permissible intra-head and inter-head adjustments, there could still be unadjusted losses. These unadjusted losses can be carried forward to future...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 6
    Articles, Income Tax

    Carry forward and set off of business losses: Section 72 of the Income Tax Act

    Losses from Non-speculative Business (regular business) loss : Can be carry forward up to next 8 assessment years from the assessment year in which the...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 17
    Articles, Income Tax

    Carry forward of Losses from house property

    Carry forward of losses: After making the appropriate and permissible intra-head and inter-head adjustments, there could still be unadjusted losses. These unadjusted losses can be...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • Trending
    81
    Articles, Income Tax

    Section 71 of the Income Tax Act: Set off of losses

    Set off of losses Set off of losses means adjusting the losses against the profit or income of that particular year. Losses that are not...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 12
    Articles, Income Tax

    Set off of losses under Income Tax Act

    Set off of losses Set off of losses means adjusting the losses against the profit or income of that particular year. Losses that are not...

    CA Neeraj Jawla
    by CA Neeraj Jawla 3 months ago3 months ago
  • 4
    Articles, Income Tax

    How to calculate ‘income from house property’ for income tax purposes

    Section 25 of the Income Tax Act 1961 (Amounts not deductible from income from house property): Notwithstanding anything contained in section 24, any interest chargeable...

    CA Neeraj Jawla
    by CA Neeraj Jawla 3 months ago3 months ago

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    Rotation of Auditors Section 139(2) of Companies Act 2013

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