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66 Total income
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67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
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67A Method of computing a member's share in income of association of persons or body of individuals
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68 Cash credits
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69 Unexplained investments
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69A Unexplained money, etc.
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69B Amount of investments, etc., not fully disclosed in books of account
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69C Unexplained expenditure, etc.
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69D Amount borrowed or repaid on hundi
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70 Set off of loss from one source against income from another source under the same head of income
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71 Set off of loss from one head against income from another
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71A Transitional provisions for set off of loss under the head "Income from house property"
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71B Carry forward and set off of loss from house property
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72 Carry forward and set off of business losses
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72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
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72AA Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
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72AB Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
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73 Losses in speculation business
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73A Carry forward and set off of losses by specified business
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74 Losses under the head "Capital gains"
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74A Losses from certain specified sources falling under the head "income from other sources"
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75 Losses of firms
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76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
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78 Carry forward and set off of losses in case of change in constitution of firm or on succession
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79 Carry forward and set off of losses in the case of certain companies
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79A No set off of losses consequent to search, requisition and survey.
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80 Submission of return for losses
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