Section - 80, Submission of return for losses (IT Act, 1961)
Section - 80, Submission of return for losses (IT Act, 1961)
Section - 80, Submission of return for losses (IT Act, 1961)
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.
×
