Aggregation of loss not to be allowed in the case of filing of return after due date
64. The amount of 'unabsorbed current capital loss', 'unabsorbed current loss from ordinary sources'and the 'unabsorbed current loss from the special source', for the financial year shall, regardless of anything contained in any provision of this Code, be deemed to be 'nil', if the return of income for the financial year is not furnished by the due date.
