Losses of unregistered firms or their partners (Omitted)

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....3 of the Finance Act, 1974 w.e.f. 01-04-1975 3.  Substituted vide Section 74 of the Finance Act, 1987 w.e.f. 01-04-1988 before it was read as, "sub-section (1) of section 74" 4.  Omitted vide Section 19 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "Losses of unregistered firms or their partners 77. (....

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....] 2[or sub-section (3) of section 74A] shall entitle the assessee to have such loss carried forward and set off against his own income." 5.  Re-introduced vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 6.  Omitted vide Section 39 of the Finance Act, 1992 w.e.f. 01-04-1993 before it was read as, "4[***....