law: The Income-Tax Act, 1961
  80. Submission of return for losses.-
  Notwithstanding anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed 4[in accordance with the provisions of sub-section (3) of section 139], shall be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 5[or sub-section (2) of section 73A] or 6[sub-section (1) or sub-section (3) of section 74] 7[or sub-section (3) of section 74A].
  4. Subs. by Act 4 of 1988, s. 126, for "within the time allowed under sub-section (1) of section 139 or within such further time as may be allowed by the Income-tax Officer" (w.e.f. 1-4-1989).
  5. Ins. by Act 28 of 2016, s. 36 (w.e.f. 1-4-2016).
  6. Subs. by Act 11 of 1987, s. 74, for "sub-section (1) of section 74" (w.e.f. 1-4-1988).
  7. Ins. by Act 20 of 1974, s. 13 (w.e.f. 1-4-1975).