Amendment of section 80.

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..... section (2) of section 73", the words, brackets, figures and letter "or sub-section (2) of section 73A" shall be inserted. - Clause 35 of the Bill seeks to amend section 80 of the Income tax Act re .....

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..... ection (3) of section 74A. It is proposed to amend the said section 80 so as provide that the loss under sub-section (2) of section 73A shall also be not allowed to be carried forward and set off if .....

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