< iframe size=" 480" height=" 320 "src=" https://www.youtube.com/embed/dfRAZLNXiLU?rel=0 "frameborder=" 0" allowfullscreen >< img style= "float: left; margin:0 5px 5px 0;" src= "https://taxdr.org/wp-content/uploads/2021/09/VQwBhU.jpg"/ > Income Tax Legislation by CA. Akash Bansal (All Degree Ranking holder).
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1. Idea of "Set-off" and also "Brought forward & set-off".
2. Inter source adjustment/ Intra head change u/s. 70.
3. Impermissible inter source set-off of losses.
4. Inter head change u/s. 71.
5. Impermissible inter head set-off of losses.
6. Concept of carry forward as well as set-off of losses.
7. Continue and also set-off of losses u/h revenue from residence home (Section 71B).
Download notes: https://drive.google.com/file/d/1Y4RDUaN1VrNJuwTKtSu_G8VcO1WKMeVx/view?usp=sharing.
Please note: Please correct one concept relative to maximum quantity restriction in situation of continue and set-off of loss from home building. There is NO amount restriction in situation of continue and also set-off. Therefore, refer revise notes.
Alteration Lectures as well as Chapter Notes:.
https://www.youtube.com/playlist?list=PLQEXKMdznfSuFfbBYJlWRXMbYpjhpSlwZ.
INTRO video:.
https://youtu.be/VOT01-OCiSc.
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G-Mail: ca.akashbansal47@gmail.com.
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