Set-off limit for house property loss restricts cross-head adjustment, unadjusted loss carries forward to offset future house property income. Unadjusted losses under Income from house property may be carried forward; initial set-off against other heads is limited to Rs. 2 lakh per year, and thereafter the remaining loss can be adjusted only against income under the head Income from house property. Carried forward loss is available for eight years succeeding the year of loss and is eligible for carry forward even if the return for the year of loss was not furnished by the prescribed due date.