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 115] [Entire Act] Union of India - Subsection Section 115(1) in The Income Tax Act, 2025 (1)Any loss incurred by the assessee in specified activity in any tax year shall be set off only against income from specified activity.
