Submission of return for losses
Submission of return for losses.
80. Notwithstanding anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed 49[in accordance with the provisions of sub-section (3) of section 139], shall be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) 50 [or sub-section (3)] of section 74 51[or sub-section (3) of section 74A].