Submission of return for losses :
Section – 80. 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, shall be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 17[or sub-section (2) of section 73A] or sub-section (1) or sub-section (3) of section 74 or sub-section (3) of section 74A.