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    <title>Amendment of section 115BBE.</title>
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    <description>The amendment inserts &quot;or set off of any loss&quot; into subsection (2) of section 115BBE, extending the bar in that subsection to prohibit taxpayers from setting off losses against the specified income, thereby aligning loss set off treatment with existing allowance disallowance under the provision.</description>
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      <description>The amendment inserts &quot;or set off of any loss&quot; into subsection (2) of section 115BBE, extending the bar in that subsection to prohibit taxpayers from setting off losses against the specified income, thereby aligning loss set off treatment with existing allowance disallowance under the provision.</description>
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