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80. Submission of return for losses. —Notwithstanding anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed 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 (2) of section 73A or sub-section (1) or sub-section (3) of section 74 or sub-section (3) of section 74A.
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F-212, F-Block,
Competent House,
Connaught Place,
New Delhi-110001
Contact : Mr. Jaswant Singh
Mobile : 9811936248
Phone No.:011-45874900,45874901,
E-mail : cakalra@hsaco.in
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