Losses in speculation business

Carry forward and set off of losses by specified business

Losses under the head "Capital gains

Losses from certain specified sources falling under the head "Income from other sources

Losses of firms

Carry forward and set off of losses in case of change in constitution of firm or on succession

Carry forward and set off of losses in case of certain companies

No set off of losses consequent to search, requisition and survey

Submission of return for losses

Deductions to be made in computing total income

Computation of deduction under section 80M

Deductions to be made with reference to the income included in the gross total income