-O. Deduction in respect of royalties, etc., from certain foreign enterprises
Submission of return for losses.
84 80. Notwithstanding anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed 85 [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) 86 [or sub-section (3)] of section 74 87 [or sub-section (3) of section 74A].