Day: November 21, 2023

Amalgamation of banking company with banking institution (Section 72AA) is the process of merging two

Conversion of Private Company / Unlisted Public Company into LLP (Sec 72A (6A)) Section 72A

Section 94(4) of the Income Tax Act, 1961 deals with the loss on sales of

Carry forward and set off of capital loss (Sec 74) is a provision under the

Carry forward and set off of business loss other than speculation loss (Sec 72) is

Carry forward of loss is a tax provision that allows taxpayers to offset losses incurred

Section 71 of the Income Tax Act, 1961 allows an assesses to set off a

Set off of loss under the same head of income (sec70) is a provision of

Clubbing of negative income Clubbing of negative income is a tax concept where the losses

Income from the accretion to assets is the income that is generated by the increase