The concept of 'Set-off' in the Code of Civil Procedure, 1908 is dealt with under

Order VIII, rule 6 of the Code of Civil Procedure, 1908 deals with the "Particulars of set-off to be given in written statement": in a suit for recovery of money, the defendant may claim to set off "any ascertained sum of money legally recoverable by him from the plaintiff", not exceeding the pecuniary limits of the court's jurisdiction.

Rule 6A deals with the counter-claim and rule 10 with the procedure when a party fails to present a written statement.