Return of Loss - Section 139(3)

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....s in the prescribed form and within the time allowed under section 139(1). The following losses cannot be carried forward if the return of loss is not submitted in time - Section 80 * Business loss u/s 72(1) * Speculation business loss u/s 73(2): * Capital loss u/s 74(1) ; and * Loss from the activity of owning and maintaining race horses u/s 74A(3). However, disentitlement to carry forw....