Section 70 — Set off of loss from one source against income from another source under the same head of income: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 70 (Set off of loss from one source against income from another source under the same head of income) of the Income-tax Act, 1961 corresponds to Section 108 (Set off of losses under the same head of income) of the Income-tax Act, 2025.

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.