Submission of return for losses

Q: When did Section 80 of the Income-tax Act come into force?

Section 80 of the Income-tax Act, cited as Income Tax Act 80, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Repealed From 01 Apr 1962 Act 43 of 1961 As on 19 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 49 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 80 of the Income-tax Act, 1961 deals with submission of return for losses. Notwithstanding anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of section 139, shall be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or s The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

Notwithstanding anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of section 139, shall be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or sub- section (2) of section 73A or sub-section (1) or sub-section (3) of section 74 or sub-section (3) of section 74A.
CHAPTER VIA DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME A.—General Deductions to be made in computing total income.
Section 80, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 121 Submission of return for losses Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 49

and 37 more

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

Supreme Court of India 04 Oct 2024 SCIN010055642012

… Therefore, the Revenue is right in submitting that the revised return filed by the assessee under section 139(5) can only substitute its original return under section 139(1) and cannot transform it into a return under section 139(3), in order to avail of the benefit of carrying forward or set-off of any loss under section 80 of the Income-tax Act. The assessee can file a revised return in a case where there is an omission or a wrong statement. But a revised return of income, under section 139(5) cannot be filed, to withdraw the claim and subsequently claiming the carried forward or setoff of any loss. Filing a revised return under …

Read this order on eCourtsIndia

Questions about Section 80

What does Section 80 of the Income-tax Act deal with?

Section 80 of the Income-tax Act is headed "Submission of return for losses". Notwithstanding anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of section 139, shall be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or s

How do I find court cases under Section 80 of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 80, section 80 Income Tax Act, section 80 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 80 of the Income-tax Act, and has it changed?

Its own text turns on section 72 (Carry forward and set off of business losses), section 73 (Losses in speculation business), section 73A (Carry forward and set off of losses by specified business), section 74 (Losses under the head "Capital gains"), and on 2 further provisions, so none of them can safely be read on its own. 49 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 121 (Submission of return for losses), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 80 of the Income-tax Act come into force?

Section 80 of the Income-tax Act, cited as Income Tax Act 80, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

10. Incomes not included in total income30885 words
2. Definitions11419 words
80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc7148 words
80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings5474 words
155. Other amendments5451 words
139. Return of income5400 words

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