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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.
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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