📚 Carry Forward & Set-Off of Losses under Income Tax Act – Complete Guide (AY 2026-27)

In this video, we discuss the provisions related to Carry Forward and Set-Off of Losses under the Income Tax Act. Learn about various sections such as:

✅ Section 32(2) – Unabsorbed Depreciation
✅ Section 71B – House Property Loss
✅ Section 72 – Business Loss
✅ Section 73 – Speculation Business Loss
✅ Section 73A – Specified Business Loss (Section 35AD)
✅ Section 74 – Short-Term & Long-Term Capital Loss
✅ Section 74A – Loss from Race Horses

📌 Also understand the Order of Set-Off of Losses and the importance of filing the Loss Return under Section 139(3) within the due date as per Section 80.

This video is useful for:

Tax Professionals
CA/CMA Students
Accountants
ITR Filers
Finance & Taxation Learners

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