Submission of return for losses.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