> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/clearlearn-itr/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/clearlearn-itr/types-of-incomes/how-are-losses-treated.md).

# How are losses treated ?

## Non-speculative losses

{% embed url="<http://cleartax.in/s/set-off-carry-forward-losses>" %}

## Set off and carry forward of capital loss

{% embed url="<http://cleartax.in/s/set-off-carry-forward-capital-losses>" %}

## Set off and carry forward of unabsorbed depreciation

{% embed url="<http://cleartax.in/s/unabsorbed-depreciation>" %}

## FAQs on Set off & Carry Forward&#x20;

{% embed url="<http://cleartax.in/s/faqs-on-set-off-and-carry-forward-of-capital-gains-and-capital-gains-exemptions-and-business-loss>" %}