https://www.taxtmi.com/manuals?id=1186 Unabsorbed house property loss remaining after permissible inter-head set-off is carried forward under Section 110 from 1 April 2026, and may thereafter be set off only against income from house property. Such loss cannot be adjusted against salary, business income, capital gains, or income from other sources, and is available for eight immediately succeeding tax years. The earlier Section 71B provides a corresponding carry-forward mechanism. House property loss may be carried forward despite delayed return filing, while specified concessional tax regimes restrict its inter-head set-off. en-us Tue, 15 Sep 2015 15:30:00 +0530 Wed, 15 Jul 2026 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1186 Unabsorbed house property loss remaining after permissible inter-head set-off is carried forward under Section 110 from 1 April 2026, and may thereafter be set off only against income from house property. Such loss cannot be adjusted against salary, business income, capital gains, or income from other sources, and is available for eight immediately succeeding tax years. The earlier Section 71B provides a corresponding carry-forward mechanism. House property loss may be carried forward despite delayed return filing, while specified concessional tax regimes restrict its inter-head set-off. Manuals Income Tax Tue, 15 Sep 2015 15:30:00 +0530 https://www.taxtmi.com/manuals?id=1186