Transitional set-off for house property loss permits carryforward of interest-on-borrowed-capital losses to subsequent assessment years. The substituted provision creates transitional set-off rules: unadjusted losses under 'Income from house property' from earlier assessment years, insofar as they relate to interest on borrowed capital, may be carried forward and set off in the first subsequent assessment year enacted by the amendment, and any remaining balance may be set off in the following assessment year against income under any head.