(3)[ Where in respect of any assessment year, the net result of the computation under the head "Capital gains", is a loss and the assessee has income assessable under any other head of income, the assessee shall not be entitled to have such loss set off against income under the other head.] [Substituted by Act 49 of 1991, Section 23, for Section 71 (w.e.f. 1.4.1992).]
