Carryforward restriction: losses under section 73A(2) disallowed unless determined by return filed under section 139(3), retrospective effect. Clause 35 extends section 80's bar on carrying forward and setting off losses to include a loss under sub section (2) of section 73A that has not been determined in pursuance of a return filed under sub section (3) of section 139, and makes the amendment retrospective from 1 April 2016 to apply to the assessment year 2016-2017 and subsequent years.