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Section 108
Set off of losses under same head of income
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Section 109
Set off of losses under any other head of income
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Section 110
Carry forward and set off of loss from house property
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Section 111
Carry forward and set off of loss from Capital gains
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Section 112
Carry forward and set off of business loss
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Section 113
Set off and carry forward of losses computed in respect of speculation business
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Section 114
Set off and carry forward of losses computed in respect of specified business
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Section 115
Set off and carry forward of losses from specified activity
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Section 116
Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc
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Section 117
Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
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Section 118
Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks
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Section 119
Carry forward and set off of losses not permissible in certain cases
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Section 120
No set off of losses against undisclosed income consequent to search, requisition and survey
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Section 121
Submission of return for losses
