Income Tax Law and Practice, B.Com (Programme)
Set-off and carry forward of losses
Every paper it came up in, with its marks and how they split between numerical and theory.
6/9papers it came in, 2016 to 2025, 2 of them only as the OR choice
6.3marks on average when it comes
13most marks it has carried in one paper
Numerical 0%Theory 100%of its marks over all papers
This topic only ever appears as the OR choice against Deductions from gross total 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 2024not asked
2022, older paperQ5, CBCS syllabus
2021, older paperQ4, CBCS syllabus
2019, older paperQ5, CBCS syllabus
2018, older paperQ5, CBCS syllabus
2016, older paperQ5, CBCS syllabus
Current syllabus UGCF papers, newest first
Older papers CBCS syllabus, newest first
- Short note: set-off and carry forward of losses under the head Capital Gains (as set, 1961 Act, AY 2022-23)5.5 marksQuestion 5 (a), December 2022 older paper
- Set-off and carry forward of house property and capital gains losses, and clubbing of a spouse's remuneration from a concern in which the other spouse has a substantial interest (as set, 1961 Act, AY 2021-22)13.75 marksQuestion 4, November–December 2021, online older paper
- House property losses: how they are set off and carried forward (as set, 1961 Act, AY 2019-20)4 marksQuestion 5 OR (a), November–December 2019 older paper
- Set off and carry forward of capital losses (as set, 1961 Act, AY 2018-19)5 marksQuestion 5 (a), November–December 2018 older paper
- Short note: set off and carry forward of business losses (as set, 1961 Act, AY 2016-17)5.5 marksQuestion 5 OR (a), November–December 2016 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