Section 139(3) loss return

The condition stipulated/enumerated in section 80 (i.e. PGBP loss or capital loss or loss from owing and maintaining horse races cannot be C/F if return filed after due date u/s 139(1)) applies only for the year in which the loss was sustained/incurred. It does not apply to the ROI of the year in which carry forward is claimed. What does this statement mean?