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Indian Income Tax Act, 1961   Chapter VI   Aggregation of Income and Set off or Carry Forward of Loss   Section No. Particulars 66   Total income 67A   Method of computing a member's share in income of association of persons or body of individuals 68   Cash credits 69   Unexplained investments 69A   Unexplained money, etc. 69B   Amount of investments, etc., not fully disclosed in books of account 69C   Unexplained expenditure, etc. 69D   Amount borrowed or repaid on hundi 70   Set off of loss from one source against income from another source under the same head of income 71   Set off of loss from one head against income from another 71A   Transitional provisions for ser off of loss under the head "Income from house property" 71B   Carry forward and set off of loss from house property 72   Carry forward and set off of business losses 72A   Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. 72AA   Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases [ w.e.f. A.Y. 2006-2007 ] 72AB   Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks 73   Losses in speculation business 74   Losses under the head "Capital gains" 74A   Losses from certain specified sources falling under the head "Income from other sources" 75   Losses of firms 78   Carry forward and set off of losses in case of change in constitution of firm or on succession 79   Carry forward and set off of losses in the case of certain companies 80   Submission of return for losses BACK