| 67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
| 69B Amount of investments, etc., not fully disclosed in books of account |
| 76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
| 73A Carry forward and set off of losses by specified business |
| 66 Total income |
| 69 Unexplained investments |
| 69A Unexplained money, etc. |
| 69C Unexplained expenditure, etc. |
| 77 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
| 78 Carry forward and set off of losses in case of change in constitution of firm or on succession |
| 80 Submission of return for losses |
| 67A Method of computing a member's share in income of association of persons or body of individuals |
| 68 Cash credits |
| 69D Amount borrowed or repaid on hundi |
| 70 Set off of loss from one source against income from another source under the same head of income |
| 71 Set off of loss from one head against income from another |
| 71A Transitional provisions for set off of loss under the head "Income from house property" |
| 71B Carry forward and set off of loss from house property |
| 72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. |
| 72AA Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases |
| 72AB Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks |
| 75 Losses of firms |
| 72 Carry forward and set off of business losses |
| 73 Losses in speculation business |
| 74 Losses under the head "Capital gains" |
| 74A Losses from certain specified sources falling under the head "income from other sources" |
| 79 Carry forward and set off of losses in the case of certain companies |