Statement of set-off and carry forward of losses
Sections 60 to 65 decide whose return the income goes into; sections 70 to 80 decide which losses survive to the next year, and a return filed one day late destroys most of them.
- 3 pages
- 13
- Word and PDF
- 13 September 2026
What it covers
- 1Statement of set-off and carry forward of lossesworking paper, to be filed with the computation of income
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
[Name of the firm] — statement of set-off and carry forward
Assessee: [Assessee's name] PAN: [AAAAA0000A] Status: Individual, resident Assessment year: 2026-27 Regime: Old, Form 10-IEA filed on [Date Form 10-IEA was filed]
Due date under s.139(1): 31.07.2026 Date of filing: [Date the return was filed]