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hey thanks Juzer
An assessee can not carry forward or set off loss if he/she has not filed return of income u/s 139(1) by due date except loss from House Property & unabsorbed dep.
Agreed with Juzer
loss can't be setoff expt the loss u/s 71B ie under the head house prop. , n u/s 32(2) unabsorbed dep.
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