HomeCYLA — BFLA
SCHEDULE CYLA-BFLA
Current Year Loss Adjustment (CYLA) and Brought Forward Loss Adjustment (BFLA)
Part A — CYLA: Set off of current year losses against current year income
Losses of current year set off against income of current year u/s 70 & 71
| Head of Income | Gross Income (₹) | HP Loss Set Off (₹) | BP Non-Spec Loss Set Off (₹) | Speculative Loss Set Off (₹) | Balance Income (₹) |
|---|---|---|---|---|---|
| i. Salaries | 0 | ||||
| ii. House Property | 0 | ||||
| iii. Business/Profession (Non-speculative) | 0 | ||||
| iv. Business/Profession (Speculative) | 0 | ||||
| v. Capital Gains — STCG u/s 111A | 0 | ||||
| vi. Capital Gains — STCG (Other) | 0 | ||||
| vii. Capital Gains — LTCG u/s 112A | 0 | ||||
| viii. Capital Gains — LTCG (Other) | 0 | ||||
| ix. Other Sources | 0 | ||||
| Total | 0 | 0 | 0 | 0 | 0 |
Part B — BFLA: Set off of brought forward losses of earlier years
Brought forward losses of earlier years set off against current year income u/s 72 & 74
| Head of Income | Balance after CYLA (₹) | B/F HP Loss (₹) | B/F BP Non-Spec Loss (₹) | B/F Spec Loss (₹) | B/F CG Loss (₹) | Balance after BFLA (₹) |
|---|---|---|---|---|---|---|
| i. Salaries | 0 | 0 | ||||
| ii. House Property | 0 | 0 | ||||
| iii. Business/Profession (Non-speculative) | 0 | 0 | ||||
| iv. Business/Profession (Speculative) | 0 | 0 | ||||
| v. Capital Gains — STCG u/s 111A | 0 | 0 | ||||
| vi. Capital Gains — STCG (Other) | 0 | 0 | ||||
| vii. Capital Gains — LTCG u/s 112A | 0 | 0 | ||||
| viii. Capital Gains — LTCG (Other) | 0 | 0 | ||||
| ix. Other Sources | 0 | 0 | ||||
| Total | 0 | 0 | 0 | 0 | 0 | 0 |
Total Income after CYLA-BFLA
Sum of balance income after set-off of current year and brought forward losses