How to use this calculator
- Enter the change in shareholding, the accumulated loss and the year of loss.
- Choose the type of company and any exception that applies to match your situation.
- Read the loss that stays available or that lapses in the result.
The test is based on voting power; some exceptions apply for specified entities and situations.
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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