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— official CBDT correspondence
Section 74A — Losses from certain specified sources falling under the head “Income from other sources”: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 74A (Losses from certain specified sources falling under the head “Income from other sources”) of the Income-tax Act, 1961 corresponds to Section 115 (Set off and carry forward of losses from specified activity) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 115 — Set off and carry forward of losses from specified activity
read both texts · §74A (1961) vs §115 (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 74A 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 115.
What does Section 74A of the Income-tax Act, 1961 deal with?
Section 74A — "Losses from certain specified sources falling under the head “Income from other sources”", 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 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
- Section 75 — Losses of firms
- Section 78 — Carry forward and set off of losses in case of change in constitution of firm or on succession
- Section 79 — Carry forward and set off of losses in case of certain companies
- Section 79A — No set off of losses consequent to search, requisition and survey
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