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Amendment of section 80.

Clause 35 - Bills - DIRECT TAXES - FINANCE BILL, 2016 - Clause 35 - 35. In section 80 of the Income-tax Act, after the words, brackets and figures sub-section (2) of section 73 , the words, brackets, figures and letter or sub-section (2) of section 7 .....

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led in accordance with the provisions of sub-section (3) of section 139, shall not be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) or sub-section (3) of section 74 or sub-section .....

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