Disallowance of loss set off under section 115BBE: losses cannot be set off against income caught by unexplained income provisions. Amendment adds a prohibition on the set off of any loss in subsection (2) of section 115BBE so that income subject to the unexplained income provisions cannot be reduced by loss set off; deductions and allowances remain disallowed, and the change applies from the stated commencement to the assessment year and subsequent years.