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    <title>Substitution of new section for section 71</title>
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    <description>Where the computation under any head of income results in a net loss for an assessment year, the assessee is entitled to set off that loss against income assessable under any other head for the same assessment year, subject to the provisions of the Chapter.</description>
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      <description>Where the computation under any head of income results in a net loss for an assessment year, the assessee is entitled to set off that loss against income assessable under any other head for the same assessment year, subject to the provisions of the Chapter.</description>
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