Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 109] [Entire Act] Union of India - Subsection Section 109(2) in The Income Tax Act, 2025 (2)For any tax year, the loss under the head "Capital gains" shall not be set off against income under any other head.
