Home > Income Tax Act 2025 > Section-108Last Updated: Feb 21st 2025
Section-108 provides for set off of losses under the same head of income in the manner specified therein. Learn to understand the section-108 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.