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    <title>No set off of losses consequent to search, requisition and survey.</title>
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    <description>Where undisclosed income is identified as a consequence of a search, requisition or survey, no set off of losses, including brought forward losses, or unabsorbed depreciation shall be allowed against that undisclosed income in computing total income. &quot;Undisclosed income&quot; includes money, bullion, jewellery, other valuables, entries or transactions not recorded or not disclosed prior to the action, and false expense entries uncovered by the search, requisition or survey.</description>
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      <description>Where undisclosed income is identified as a consequence of a search, requisition or survey, no set off of losses, including brought forward losses, or unabsorbed depreciation shall be allowed against that undisclosed income in computing total income. &quot;Undisclosed income&quot; includes money, bullion, jewellery, other valuables, entries or transactions not recorded or not disclosed prior to the action, and false expense entries uncovered by the search, requisition or survey.</description>
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