Section 109 — Set off of losses under other head of income: its source in the Income-tax Act, 1961

Section 109 (Set off of losses under other head of income) of the Income-tax Act, 2025 corresponds to Section 71 (Set off of loss from one head against income from another) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 71 — Set off of loss from one head against income from another

read both texts · §71 (1961) vs §109 (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 109 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 71 of the Income-tax Act, 1961.

What does Section 109 of the Income-tax Act, 2025 deal with?

Section 109 — "Set off of losses under other head of income", under CHAPTER VII - Set off or carry forward and set off of losses of the Income-tax Act, 2025.

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same chapter · chapter vii - set off or carry forward and set off of losses · income-tax act, 2025

Section 108 — Set off of losses under the same head of income
Section 110 — Carry forward and set off of loss from house property
Section 111 — Carry forward and set off of loss from capital gains
Section 112 — Carry forward and set off of business loss
Section 113 — Set off and carry forward of losses computed in respect of speculation business
Section 114 — Set off and carry forward of losses computed in respect of specified business
Section 115 — Set off and carry forward of losses from specified activity
Section 116 — Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.

frequently looked up · income-tax act, 2025

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