Article 74 serves as a final, comprehensive restriction on loss deductions. It states that losses may only be deducted in the specific circumstances outlined in Section 5 of Chapter 2. The only other instance a loss is deductible is if it results from a deal or transaction that generated taxable income within the same tax year the loss occurred. This provision prevents the deduction of miscellaneous or capital losses that fall outside the defined scope of business operations, ensuring that loss relief is strictly tied to income-generating activities subject to Oman tax.