Section 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].