Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type and Income-Range-wise Total Loss Set-off and Number of Returns Filed

The dataset contains year-, taxpayer-type-, and income-range-wise total loss set-off and the number of returns filed among different types of direct (income) taxpayers such as Firm Hindu Undivided Family (HUF), Association of Persons (AOP) and Body of Individuals (BOI), Companies, Individuals, etc. The range of income covered in the dataset include rupees zero to 500 crores and above. Note: Total Loss Set Off is the sum of current year losses set off and brought forward losses set off against current year’s income in the “Computation of total income” Schedule of return of income