< iframe width=" 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/2021/09/8Oscpm.jpg"/ > Earnings Tax Legislation by CA. Akash Bansal (All Degree Ranking holder).
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1. Concept of "Set-off" as well as "Carried onward & set-off".
2. Inter source modification/ Intra head change u/s. 70.
3. Impermissible inter resource set-off of losses.
4. Inter head change u/s. 71.
5. Impermissible inter head set-off of losses.
6. Principle of carry forward and also set-off of losses.
7. Continue as well as set-off of losses u/h income from home building (Area 71B).
Download notes: https://drive.google.com/file/d/1Y4RDUaN1VrNJuwTKtSu_G8VcO1WKMeVx/view?usp=sharing.
Disclaimer: Please appropriate one concept relative to maximum quantity restriction in situation of continue and set-off of loss from residence property. There is NO amount restriction in situation of bring onward as well as set-off. Hence, refer revise notes.
Revision Lectures and Phase Notes:.
https://www.youtube.com/playlist?list=PLQEXKMdznfSuFfbBYJlWRXMbYpjhpSlwZ.
INTRODUCTION video:.
https://youtu.be/VOT01-OCiSc.
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