Amendment of section 71.

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....owing sub-section shall be inserted with effect from the 1st day of April, 2018, namely:- '(3A) Notwithstanding anything contained in sub-section (1) or sub-section (2), where in respect of any asse....

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.... Act relating to set off of loss from one head against income from another. It is proposed to insert a new sub-section (3A) in the aforesaid section to provide that notwithstanding anything contained....