Home > Income Tax Act 2025 > Section-112Last Updated: Feb 21st 2025
Section-112 provides for carry forward and set off of business loss. It further defines the expression "unabsorbed business loss". Learn to understand the section-112 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.