From the Income Tax Department's correspondence. Change labels are an aid to reading; the text of the Acts prevails. Text as on 22 May 2026 (1961) and 25 August 2026 (2025) · 1961 source ↗ · 2025 source ↗ ·
1961 Income-tax Act, 1961
Section 72AProvisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.Read on its page ›
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2025 Income-tax Act, 2025
Section 116Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.Read on its page ›