Income-tax Act, 1961
67. [Omitted.]. 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. Set off, or carry forward and set off SECTIONS 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. Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company 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.