How to use this calculator
- Enter the accumulated business loss, the unabsorbed depreciation and the conditions of the amalgamation.
- Choose the type of business to match your situation.
- Read the loss and depreciation that can be carried to the new company in the result.
Loss is allowed only if the stated conditions are met for the prescribed period.
The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.
For the related work, see Income tax return (ITR) filing.
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