General exclusion of deduction and set off, etc.

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..... year (hereafter in this section referred to as the relevant previous year) in which it is chargeable to tax in accordance with this Chapter (i) Sections 30 to 43B shall apply as if every loss, allowance or deduction referred to therein and relating to or allowable for any of the relevant previous years, had been given full effect to for that previous year itself; (ii) no loss referred to i .....

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