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 73A(2)] [Section 73A] [Entire Act] Union of India - Subsection Section 73A(2)(i) in The Income Tax Act, 1961 (i)it shall be set off against the profits and gains, if any, of any specified business carried on by him assessable for that assessment year; and