Long Term Can Be Set Off Only Against Short Tong Captan Gains

Shortam captain ganes and the next earting all long tom lackigans. Long term can be set off only against long tong captan gains arising with subsequent years. You know, i remember hearing somewhere that, you know, if one wants to carry forward er some losses, a, they have to file the income tax return before the original due date. Is that true within bo dudate? I hope the no income taxupsint actually validates all these things.