Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type and Loss Set off Range wise Total Loss Set-off and Number of Returns Filed
The dataset contains year-, taxpayer-type-, and loss set off 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
Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type and Loss Set off Range wise Total Loss Set-off and Number of Returns Filed
The dataset contains year-, taxpayer-type-, and loss set off 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
Rows: 1800
Columns: 7
Time period: 2012-13 to 2023-24
Last Updated: 23 September 2026
Data preview
assessment_year
taxpayer_type
total_loss_set_off_range
total_loss_set_off
no_of_returns_filed
units
notes
2023-24
Firm
Less than rupees zero
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
2023-24
All Taxpayers
Greater than rupees 10 Crores and less than or equal to rupees 25 Crores
28596.91
1839
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
2023-24
All Taxpayers
Greater than rupees 50 Crores and less than or equal to rupees 100 Crores
27030.02
391
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
2023-24
All Taxpayers
Greater than rupees 100 Crores and less than or equal to rupees 500 Crores
80677.55
389
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
2023-24
All Taxpayers
Greater than rupees 500 Crores
179270.12
99
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
2023-24
All Taxpayers
Total
469520.66
79712145
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Less than rupees zero
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Equal to rupees zero
101972
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees zero and less than or equal to rupees 1.5 Lakhs
39.9
11826
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
2023-24
Association of Persons/Body of Individuals
Greater than rupees 1.5 Lakh and less than or equal to rupees 2 Lakhs
14.3
824
total_loss_set_off in rupees crores, no_of_returns_filed in absolute number
The income tax assessment year (e.g., 2023-24) to which the loss set-off and return filing data pertains.
taxpayer_type
String
6
1800
The category of taxpayer the record applies to, such as a specific taxpayer class or an aggregate across all taxpayers.
total_loss_set_off_range
String
25
1800
The bracket into which the total loss set off falls, expressed as a range of rupee amounts (e.g., up to 25 crores, 50-100 crores).
total_loss_set_off
Float64
1217
1552
The total amount of loss set off, measured in rupees crores, for the given assessment year, taxpayer type, and range.
no_of_returns_filed
Float64
1263
1671
The number of income tax returns filed for the given assessment year, taxpayer type, and loss set-off range.
units
String
1
1800
The unit of measurement for the reported variable, indicating whether values are in rupees crores or absolute counts.
notes
String
1
0
Optional remarks or supplementary information associated with the record.
Citation
Ministry of Finance. (2026). Direct (Income) Tax Data: Assessment Year-, Taxpayer-Type and Loss Set off Range wise Total Loss Set-off and Number of Returns Filed [Data set]. Dataful. https://dataful.in/datasets/20658
