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        Clause 28 - Insertion of new section 73A

        Finance (No. 2) Bill, 2009
        Chapter III
        DIRECT TAXES

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        Carry forward and set off of losses limited to specified business profits; unrelieved losses carried forward for set off. Losses from a specified business may be set off only against profits and gains of other specified businesses; any unrelieved loss shall, subject to other Chapter provisions, be carried forward to subsequent assessment years and set off against assessable profits of specified business in those years, with any remaining amount carried forward further until exhausted.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Carry forward and set off of losses limited to specified business profits; unrelieved losses carried forward for set off.

                                Losses from a specified business may be set off only against profits and gains of other specified businesses; any unrelieved loss shall, subject to other Chapter provisions, be carried forward to subsequent assessment years and set off against assessable profits of specified business in those years, with any remaining amount carried forward further until exhausted.


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