Section 72A — Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 72A (Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.) of the Income-tax Act, 1961 corresponds to Section 116 (Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.) 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.