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— official CBDT correspondence

Section 72AA — Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 72AA (Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases) of the Income-tax Act, 1961 corresponds to Section 117 (Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

  • Section 117 — Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases

read both texts · §72AA (1961) vs §117 (2025)

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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.

frequently asked

Is Section 72AA of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 117.

What does Section 72AA of the Income-tax Act, 1961 deal with?

Section 72AA — "Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases", under CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS of the Income-tax Act, 1961.

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same chapter · chapter vi - aggregation of income and set off or carry forward of loss · income-tax act, 1961

  • Section 71A — Transitional provisions for set off of loss under the head “Income from house property”
  • Section 71B — Carry forward and set off of loss from house property
  • Section 72 — Carry forward and set off of business losses
  • Section 72A — Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
  • Section 72AB — Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
  • Section 73 — Losses in speculation business
  • Section 73A — Carry forward and set off of losses by specified business
  • Section 74 — Losses under the head

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281