23. Deductions from interest on securities
24. Income from house property
25. Deductions from income from house property
27. Deductions from agricultural income
28. Income from business or profession
29. Deductions from income from business or profession
30A. Provision for disallowance
30. Deduction not admissible in certain circumstances
30B. Treatment of disallowances
31A. Capital gains from the transfer of business or undertaking
32. Computation of capital gains
32A. Computation of capital gains from the transfer of business or undertaking
34. Deductions from income from other sources
36. Allocation of income from royalties, etc., for literary works, etc.
38. Carry forward of business losses
39. Carry forward of loss in speculation business
40. Carry forward of loss under the head “Capital gains”
41. Carry forward of loss under the head “Agricultural income”
42. Conditions and limitations of carrying forward of loss, etc.
