Research › Income Tax › Tax Savings › Set-off & carry losses — Section 70–74
💰 Tax Savings · Income-head reliefs

Set-off & carry losses — Section 70–74

✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26
In short

Offset gains with losses; carry forward up to 8 years.

Offset gains with losses; carry forward up to 8 years.

  • Section: 70–74
  • Limit / benefit: Up to 8 yrs
  • Who it helps: Everyone
  • Available in: Either regime

A detailed, worked guide for this is being prepared — check back shortly.

The law behind it
Section 70–74
← Back to the Tax-Saving Map
General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
More tax savings6
Section 54 — reinvest your house-sale gain and pay ₹0 capita... If you made a long-term gain on a residential house, reinves... HRA exemption — make a big part of your rent tax-free (Secti... If you're salaried and pay rent, the HRA exemption makes a l... Salary structuring — build a tax-efficient CTC How you split your CTC changes your take-home. Routing pay i... Section 80C — the ₹1.5 lakh deduction and how to use it full... 80C lets you cut taxable income by up to ₹1.5 lakh through c... Capital gains — every legal way to save (or zero) your tax,... Sold property, shares, gold or any asset? There are a dozen-... Standard deduction — ₹75,000 flat off your salary Every salaried person and pensioner gets a flat standard ded...

Want this applied to your case?

Our CAs work out exactly how much you can save and file it correctly.

💬 Talk to a CA
💬