Set off and carry forward of losses | Section 70 to 80 | Income Tax | CWG for BCOM
Автор: CWG for BCom
Загружено: 2025-04-06
Просмотров: 57956
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In this lecture, we explain the important provisions under *Section 70 to 80* of the Income Tax Act related to *Set Off and Carry Forward of Losses**. This is a crucial topic for **BCOM/BBA/CA/CS* students and income tax exam preparation.
🔍 **Topics Covered**:
✔️ Intra-head Set Off (Section 70)
✔️ Inter-head Set Off (Section 71)
✔️ Carry Forward of Losses (Section 72 to 80)
✔️ Conditions & Time Limits
✔️ Practical Examples for better understanding
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