- 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] [ Substituted by Act 4 of 1988, Section 126, for certain words (w.e.f. 1.4.1989).], shall be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or [sub-section (1) or sub-section (3) of section 74] [ Substituted by Act 11 of 1987, Section 74, for " sub-Section (1) of section 74" (w.e.f. 1.4.1988).] [or sub-section (3) of section 74-A] [ Inserted by Act 20 of 1974, Section 13 (w.e.f. 1.4.1975).].
