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  <lastmod>2026-09-26T17:10:34Z</lastmod>
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   <news:title>Carry Forward and Set off of Losses from Activity of owning and Maintaining Race Horses [Sec. 115]</news:title>
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  <lastmod>2026-09-26T17:08:05Z</lastmod>
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    <news:name>india free notes.com</news:name>
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   <news:title>Carry Forward and Set off of Capital Loss [Sec. 111]</news:title>
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  <lastmod>2026-09-26T17:03:55Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Carry Forward and Set off of Loss from Specified Business Covered u/s 35AD [Sec.114]</news:title>
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  <lastmod>2026-09-26T17:01:16Z</lastmod>
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   <news:title>Set off and Carry forward of Unabsorbed Depreciation, Carry forward and Set off of Speculation Loss [Sec. 113]</news:title>
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  <lastmod>2026-09-26T16:19:32Z</lastmod>
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   <news:title>Carry forward and Set off of Business Loss other than Speculation Loss [Sec. 112]</news:title>
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  <loc>https://indiafreenotes.com/loss-under-the-head-income-from-house-property-sec-110/</loc>
  <lastmod>2026-09-26T16:08:07Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Loss under the head ‘Income from House Property’ [Sec. 110]</news:title>
   <news:publication_date>2026-09-26T16:08:07Z</news:publication_date>
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 <url>
  <loc>https://indiafreenotes.com/introduction-inter-source-adjustment-intra-head-adjustment-sec-108-inter-head-adjustment-sec-109/</loc>
  <lastmod>2026-09-26T16:03:18Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Introduction Inter Source adjustment (Intra-Head adjustment) [Sec. 108], Inter head adjustment [Sec. 109]</news:title>
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  <lastmod>2026-09-26T15:53:53Z</lastmod>
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   <news:publication>
    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>illustrations on Computation of Income from other Sources</news:title>
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  <loc>https://indiafreenotes.com/specific-disallowance-sec-94/</loc>
  <lastmod>2026-09-26T15:48:23Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Specific Disallowance [Sec. 94]</news:title>
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  <loc>https://indiafreenotes.com/dividend-sec-240/</loc>
  <lastmod>2026-09-26T15:45:12Z</lastmod>
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   <news:publication>
    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Dividend [Sec. 2(40)]</news:title>
   <news:publication_date>2026-09-26T15:45:12Z</news:publication_date>
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  <loc>https://indiafreenotes.com/sum-received-under-a-life-insurance-policy-sec-922l/</loc>
  <lastmod>2026-09-26T15:42:54Z</lastmod>
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    <news:language>en</news:language>
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   <news:title>Sum Received under a Life Insurance Policy [Sec. 92(2)(l)]</news:title>
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  <loc>https://indiafreenotes.com/interest-on-securities-sec-922e/</loc>
  <lastmod>2026-09-26T15:17:06Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Interest on Securities [Sec. 92(2)(e)]</news:title>
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  <loc>https://indiafreenotes.com/family-pension-gift-sec-922m/</loc>
  <lastmod>2026-09-26T15:13:45Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Family Pension- Gift [Sec. 92(2)(m)]</news:title>
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 <url>
  <loc>https://indiafreenotes.com/casual-income-winning-from-lotteries-crossword-puzzles-etc-sec-922b/</loc>
  <lastmod>2026-09-26T15:11:23Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Casual Income: Winning from Lotteries, Crossword Puzzles, etc. [Sec. 92(2)(b)]</news:title>
   <news:publication_date>2026-09-26T15:11:23Z</news:publication_date>
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  <loc>https://indiafreenotes.com/basis-of-chargeability-sec-92-scope-income-chargeable-conditions-determination/</loc>
  <lastmod>2026-09-26T14:57:41Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Basis of Chargeability [Sec.92], Scope, Income Chargeable, Conditions, Determination</news:title>
   <news:publication_date>2026-09-26T14:57:41Z</news:publication_date>
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  <loc>https://indiafreenotes.com/tax-on-capital-gain-deductions-sec-82-83-84-85-86/</loc>
  <lastmod>2026-09-26T14:47:02Z</lastmod>
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    <news:language>en</news:language>
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   <news:title>Tax on Capital Gain- Deductions [Sec. 82, 83, 84, 85, 86]</news:title>
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  <loc>https://indiafreenotes.com/computation-of-capital-gain-in-case-of-depreciable-assets-sec-74/</loc>
  <lastmod>2026-09-26T14:26:09Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Computation of Capital gain in Case of Depreciable Assets [Sec. 74]</news:title>
   <news:publication_date>2026-09-26T14:26:09Z</news:publication_date>
   <news:genres>Blog</news:genres>
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  <loc>https://indiafreenotes.com/deemed-or-notional-cost-of-acquisition-sec-73/</loc>
  <lastmod>2026-09-26T14:12:00Z</lastmod>
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    <news:language>en</news:language>
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   <news:title>Deemed or Notional Cost of Acquisition [Sec. 73]</news:title>
   <news:publication_date>2026-09-26T13:50:23Z</news:publication_date>
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  <loc>https://indiafreenotes.com/probability-distribution-approach-concepts-objectives-types-steps-advantages-and-limitations/</loc>
  <lastmod>2026-09-26T12:41:45Z</lastmod>
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    <news:name>india free notes.com</news:name>
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  <loc>https://indiafreenotes.com/computation-of-long-term-capital-gain-ltcgsec-72/</loc>
  <lastmod>2026-09-26T12:35:03Z</lastmod>
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    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Computation of Long Term Capital Gain (LTCG)(Sec-72)</news:title>
   <news:publication_date>2026-09-26T12:35:03Z</news:publication_date>
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  <loc>https://indiafreenotes.com/meaning-of-adjusted-cost-of-improvement-and-cost-of-acquisition-sec-90/</loc>
  <lastmod>2026-09-26T12:31:33Z</lastmod>
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   <news:publication>
    <news:name>india free notes.com</news:name>
    <news:language>en</news:language>
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   <news:title>Meaning of “Adjusted”, “Cost of Improvement” and “Cost of Acquisition” (Sec.90)</news:title>
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  <loc>https://indiafreenotes.com/transactions-not-regarded-as-transfer-sec-70/</loc>
  <lastmod>2026-09-26T12:27:45Z</lastmod>
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   <news:title>Transactions not regarded as Transfer (Sec. 70)</news:title>
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  <loc>https://indiafreenotes.com/capital-gain-sec-67-basis-of-charge-exemptions-tax-treatment/</loc>
  <lastmod>2026-09-26T12:23:35Z</lastmod>
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   <news:title>Capital Gain [Sec. 67], Basis of Charge, Exemptions, Tax Treatment</news:title>
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  <loc>https://indiafreenotes.com/risk-analysis-techniques-of-measuring-risks/</loc>
  <lastmod>2026-09-26T11:48:52Z</lastmod>
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   <news:genres>Blog</news:genres>
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