36 results for “house property”+ Section 45(4)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
4 makes the 'total income referred to in the principal charging section. Section 14 classifies the heads of income while sections 15 to 59 provide for its quantification. Chapter VI of the Income tax Act provides for aggregation of income and set off or carry forward of loss. Thus Chapter VI is in two parts; first part deals with aggregation