Carry Forward of Losses in Closely-Held Companies (Section 79)
· Chapter
TAX - Set Off & Carry Forward of Losses
9 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Conceptual Overview - Intra Head & Inter Head Adjustments
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3
Filing Return on Time - Condition for Carry Forward (Section 80)
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4
Inter-Head Set Off and Its Restrictions (Section 71)
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5
Intra-Head Set Off and Its Exceptions (Section 70)
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6
Loss from PGBP - Successor Rule
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7
Order of Set Off Under PGBP
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8
Period of Carry Forward for Various Losses
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9
Share Trading Activity - Income Classification
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