Section mapping · Set off of loss from one head against income from another
Section 71 (ITA 1961) → 109 (ITA 2025)
Section 71 of the Income-tax Act, 1961 corresponds to section 109 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 71 Set off of loss from one head against income from another | 109 Set off of losses under other head of income |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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