Set-Off & Carry Forward of Losses | CA Intermediate | Income Tax | January 2026

Revise the entire Set-Off & Carry Forward of Losses chapter using a clear, visual Mind Map with CA Nishant Kumar!
This session helps you quickly understand all important rules, sections, restrictions, and exam-focused shortcuts — making it perfect for fast revision before your January 2026 CA Intermediate attempt.

📚 What’s Covered:
• Intra-head & Inter-head set-off rules
• Speculation loss, capital loss & business loss adjustments
• House property loss rules & restrictions
• Unabsorbed depreciation & unabsorbed capital expenditure
• Carry forward provisions: 8 years, indefinite, special cases
• Important conditions for carry forward (return filing, continuity, ownership)
• Mind-map based revision with exam-oriented problem types
• Quick shortcuts & common mistakes to avoid

Ideal for boosting accuracy, improving conceptual clarity, and strengthening your exam preparation strategy!

Useful Links:
1. Practice Batch Playlist: https://youtube.com/playlist?list=PLovPFO3tlN2jBNj82caZbS3LkT3wPNS5f&si=uXYcIeW3zywZMnOA
2. Website: https://www.kumarnishant.com/
3. Notes (Free Course): https://www.kumarnishant.com/courses/Taxation-Revision---CA-Intermediate-January-2026-6909fa4519c071382be14aaa
4. WhatsApp Community: https://chat.whatsapp.com/EJGWNb4yTugLJKdsoNXwSO
5. Income Tax Book: https://scanneradda.com/products/scanner_product_59?variant=45882932887690
6. GST Book: https://scanneradda.com/products/scanner_product_60?variant=45882932920458
7. Taxation Course for May 2026: https://www.kumarnishant.com/courses/Taxation---CA-Intermediate-May-2026-September-2026--January-2027-690440e328f4e85b60e3a93d

Let’s connect online:
My Maths Channel: https://www.youtube.com/@canishantkumarmaths
Download App: https://play.google.com/store/apps/details?id=com.nishantkumar.learner Website: https://www.kumarnishant.com/
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E-Mail: nishant@kumarnishant.com
WhatsApp: +91-8447757167

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Видео Set-Off & Carry Forward of Losses | CA Intermediate | Income Tax | January 2026 канала CA Nishant Kumar (Taxation)