Home > Income Tax Act 2025 > Section-115Last Updated: Feb 21st 2025
Section-115 seeks to provide for set off and carry forward of losses from specified activity. Learn to understand the section-115 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.