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        F. Acts / Amendment Acts

        Section 28 - Insertion of new section 73A

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

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        Carry forward and set off losses limited to profits of specified businesses; excess losses must be carried forward. Losses from a specified business may be set off only against profits and gains of other specified businesses; any unrelieved portion is carried forward to subsequent assessment years and may thereafter be set off only against profits and gains of specified businesses, with any remaining amount carried forward similarly.
                        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 losses limited to profits of specified businesses; excess losses must be carried forward.

                              Losses from a specified business may be set off only against profits and gains of other specified businesses; any unrelieved portion is carried forward to subsequent assessment years and may thereafter be set off only against profits and gains of specified businesses, with any remaining amount carried forward similarly.


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