Section 80-IA(9)

What section 80-IA(9) of the Income-tax Act, 1961 does, and where it sits. This library holds no authority that turns on it.

The Income-tax Act, 1961 was repealed on 1 April 2026. It still governs income earned up to 31 March 2026, and every proceeding about those years however late — assessment, reassessment, rectification, penalty, revision and appeal alike. Income earned from 1 April 2026 is governed by the Income-tax Act, 2025. What changed, and which Act governs your year →

No authority in this library turns on Section 80-IA(9). That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What section 80-ia(9) does, in plain English, before you read what the courts made of it.

s.80-IA(5): the initial assessment year and the notional brought-forward loss

My windmill ran at a loss for its first few years and I set those losses off against my other business income. Now that it is finally profitable and I have started claiming section 80-IA, the assessing officer says those old losses must be notionally brought forward and knocked off the windmill's profit, so my deduction is nil. Can he do that, and who gets to decide which year is my "initial assessment year"?