Carry forward & Set off of losses

 

House Property

No

Same Head

Yes

8 Years

Same Head

Speculation Business

No

Same Head

Yes

4 Years

Same Head

Non Speculative Business

Yes

Any business profit

Yes

8 Years

Same Head

Depreciation

Yes

Any Income

Yes

No limit

Any Income (other than salary)

Long term capital gain

No

LTCG

Yes

8 Years

LTCG

Short term capital gain

Yes

STCG/LTCG

Yes

8 Years

STCG/LTCG

Income from Other sources

No

Same Head

No

Na

Na

Preliminary Exp, VRS, Pre operating Exp.

 

 

 

5 years

 

MAT

 

 

 

15 years