HomeUnabsorbed Depreciation
UNABSORBED DEPRECIATION
Carry forward of unabsorbed depreciation u/s 32(2) — AY 2025-26
Unabsorbed Depreciation Statement
Unabsorbed depreciation u/s 32(2) can be carried forward indefinitely. It can be set off against income under any head (except salary) in subsequent years.
| # | Assessment Year | Opening Balance (₹) | Set Off Against Current Year (₹) | Carried Forward (₹) | |
|---|---|---|---|---|---|
| 1 | – | ||||
| 2 | – | ||||
| 3 | – | ||||
| 4 | – | ||||
| 5 | – | ||||
| 6 | – | ||||
| 7 | – | ||||
| 8 | – | ||||
| Total | – | – | |||
Note: Assessment Year in column (2) is mandatory. Unabsorbed depreciation has no time limit for carry forward.