Section - 80 (of Income Tax Act, 1961), Submission of return for losses
Section - 80 (of Income Tax Act, 1961), Submission of return for losses
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 (of Income Tax Act, 1961), shall be carried forward and set off under sub-section (1) of section 72 (of Income Tax Act, 1961) or sub-section (2) of section 73 (of Income Tax Act, 1961) or sub-section (2) of section 73A (of Income Tax Act, 1961) or sub-section (1) or sub-section (3) of section 74 (of Income Tax Act, 1961) or sub-section (3) of section 74A (of Income Tax Act, 1961).
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