Set Off And Carry Forward Of Loss Under The Income-Tax Act

1.	Loss from Exempted Source of Income cannot be adjusted against taxable income
2.	Meaning of Intra-Head Adjustment
3.	Restrictions to be kept in mind while making intra-head adjustment of loss
4.	Meaning of Inter-Head Adjustment
5.	Restrictions to be kept in mind while making inter-head adjustment of loss
6.	Carry forward of unadjusted loss for adjustment in next year
7.	Provisions under the Income-tax law in relation to carry forward and set off of business loss other than loss from speculative business
8.	Provisions under the Income-tax Law in relation to carry forward and set off of house property loss
9.	Provisions under the Income-tax law in relation to carry forward and set off of capital loss
10.	Meaning of unabsorbed depreciation, unabsorbed capital expenditure on scientific research and unabsorbed capital expenditure on promoting family planning amongst the employees
11.	Provisions under the Income-tax Law relating to set off of unabsorbed depreciation, unabsorbed capital expenditure on scientific research and unabsorbed capital expenditure on promoting family planning amongst the employees
12.	Carry forward of loss in case of change in the constitution of business
13.	Provisions relating to carry forward of loss in case of retirement of a partner from a partnership firm
14.	Special provisions relating to carry forward and set off of loss in case of a company in which public are not substantially interested
15.	Table Showing Set Off And Carry Forward Of Losses