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    <title>Insertion of new section 73A</title>
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    <description>Losses from a specified business may be set off only against profits and gains of other specified businesses; any unrelieved portion is carried forward to subsequent assessment years and may thereafter be set off only against profits and gains of specified businesses, with any remaining amount carried forward similarly.</description>
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      <description>Losses from a specified business may be set off only against profits and gains of other specified businesses; any unrelieved portion is carried forward to subsequent assessment years and may thereafter be set off only against profits and gains of specified businesses, with any remaining amount carried forward similarly.</description>
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