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The_Central_Excise_Act,_1944
Section / Rule Number   Content   
 
66 Total income
67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
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 set 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 Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
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
73A Carry forward and set off of losses by specified 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
76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
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
79A No set off of losses consequent to search, requisition and survey.
80 Submission of return for losses
 
     
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