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          <h1>Section 73A: Carry Forward and Set Off of Specified Business Losses under Income-tax Act, Effective from April 2010.</h1> Section 73A, introduced by the Finance (No. 2) Act, 2009, effective from April 1, 2010, addresses the carry forward and set off of losses from specified businesses under section 35AD of the Income-tax Act. Losses from such businesses can only be set off against profits from other specified businesses. If losses remain after being set off, they are carried forward to the next assessment year to be offset against profits from specified businesses in that year. Unset losses continue to be carried forward to subsequent years until fully set off.

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