Submission of return for losses.

80. Notwithstanding anything contained in this Chapter, no loss which has not been determined in pursuance of a return filed ⁷⁹[in accordance with the provisions of sub-section (3) of section 139], shall be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) ⁸⁰[or sub-section (3)] of section 74 ⁸¹[or sub-section (3) of section 74A].