Section 80 Amendment: Losses from Section 73A(2) Need Compliance with Section 139(3) for Carry Forward or Set Off.

Amendment of section 80. - the loss under sub-section (2) of section 73A shall also be not allowed to be carried forward and set off if such loss has not been determined in pursuance of a return filed in accordance with the provisions of sub-section (3) of section 139. .....

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