Set-off and C/F of losses | PART-1| CA / CMA FINAL DIRECT TAXATION | REVISION (IN ENGLISH)

CA/CMA, Final Revision of Set-off and C/F of losses MAY/JUNE - NOV/DEC 2024

Topics covered under this video-

1) Income from undisclosed sources or Aggregation of Income.
2) Types of adjustments of losses.
3) Carry Forward and Set-off of Loss from House Property [Section 71B]
4) Carry Forward and Set-off of Business Losses [Section 72 ]
5) Losses in Speculation Business [Section 73]
6) Carry Forward & Set-off of Losses of Specified Business [Section 73A]
7) Loss under the head Capital Gains [Section 74]
8) Losses from the activity of owning and maintaining race horses [Section 74A(3)]



#Income #from #undisclosed #sources #or #Aggregation #of #Income #Types #of #adjustments #of #losses
#CarryForward #and #Set-off #of #Loss #from #HouseProperty #Section71B #CarryForward #and #Set-off #of #Business #Losses #Section72 #Losses #in #Speculation #Business #Section73 #Carry Forward & #Set-off of #Losses #of #SpecifiedBusiness #Section73A #Loss #under #the #head #CapitalGains #Section74
#Losses #from #the #activity #of #owning #and #maintaining #race #horses #Section74A(3)