This video is meant for IGNOU / Indira Gandhi National Open University students studying BCOC-136 Income Tax Law and Practice for BCOMG, BCOMF. This video lecture covers the lesson on Aggregation of Incomes (Clubbing of Incomes and Deemed Incomes) and Set off and Carry Forward of Losses. This video has been curated by IGNOU experts and presented to you within our guidebooks and courses. To make the best of your studies, check out guidebooks by Gyaniversity Publications and the online courses by Gyaniversity Education.