Laws / Income Tax Law / ৭০
৭০ - Set off and carry forward of losses
70. Set off and carry forward of losses.—
(1) Subject to the provisions of sub-section (2), the loss determined in respect of any head of any assessment year may be set off against the income of other heads of income in that assessment year.
(2) Any loss as mentioned in the table below shall not be set off again...
Premium content
You are viewing a preview. Upgrade your subscription to read the full article.
View plansSection mapping
Browse mapping| ITO 1984 | ITA 2023 |
|---|---|
| 37 | ৭০ |
Related documents
Open library-
Reduced Tax Rate on Asset Management Company
SRO (Statutory Regulatory Order) • No. 49 • 2024
-
TDS, AIT and Surcharge of motor vehicle
Circular • No. 91 • 2024
-
Tax exemption of parts and Freezer, Refrigerator, AC, Motor cycle
SRO (Statutory Regulatory Order) • No. 158 • 2024
-
Tax Exemption on Interest or Profit received from Offshore Unit of a Bank
SRO (Statutory Regulatory Order) • No. 100 • 2024
-
সম্পত্তি অধিগ্রহণের বিপরীতে উৎসে কর্তিত কর চূড়ান্ত করদায়করণ_Final Tax Settlement of TDS of Property Acqusition
SRO (Statutory Regulatory Order) • No. 17 • 2024