Income Tax Law and Practice, B.Com (Hons)
Set-off and carry forward of losses
Every paper it came up in, with its marks and how they split between numerical and theory.
6/8papers it came in, 2017 to 2025, 2 of them only as the OR choice
5.3marks on average when it comes
6most marks it has carried in one paper
Numerical 16%Theory 84%of its marks over all papers
This topic only ever appears as the OR choice against Clubbing of income. Learn one of the two, not both; the plan leaves this one out unless you drop the other.
Where it appeared one per sitting
December 2025Q5 in this paperDecember 2024Q5 in this paper
2022, older paperQ1, CBCS syllabus
2019, older paperQ5, CBCS syllabus
2018, older paperQ5, CBCS syllabus
2017, older paperQ5, CBCS syllabus
Current syllabus UGCF papers, newest first
Older papers CBCS syllabus, newest first
- Total income with a house-property loss limited to ₹2,00,000 and the balance carried forward (as set, 1961 Act, AY 2022-23)5 marksQuestion 1 (c), December 2022 older paper
- Inter-head set off of losses under section 71 (as set, 1961 Act, AY 2019-20)3 marksQuestion 5 OR (b), November–December 2019 older paper
- Inter-head set off of losses under section 71 (as set, 1961 Act, AY 2018-19)6 marksQuestion 5 OR (a), November–December 2018 older paper
- Set off and carry forward of loss from a non-speculative business (as set, 1961 Act, AY 2017-18)6 marksQuestion 5 (a), November–December 2017 older paper
See the whole order.Every topic of Income Tax Law and Practice ranked by what it adds, with the OR choices accounted for.
Study order