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    <title>Insertion of New Section 74A</title>
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    <description>Losses arising from specified sources under the head &quot;Income from other sources&quot; - including lotteries, crossword puzzles, races, card games, other games, and gambling or betting - shall not be set off except against income from the same source; the provision confines permissible adjustment of any net loss for an assessment year to income, if any, from that identical specified source.</description>
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