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    <title>Insertion of new section 71A</title>
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    <description>A provision permits carry forward of losses under the head Income from house property when the net result is a loss; the carry forward is restricted to the portion relating to interest on borrowed capital and such carried forward interest losses may be set off only against income under the head Income from house property in subsequent assessment years.</description>
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    <pubDate>Tue, 28 Jan 2025 12:40:53 +0530</pubDate>
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      <title>Insertion of new section 71A</title>
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      <description>A provision permits carry forward of losses under the head Income from house property when the net result is a loss; the carry forward is restricted to the portion relating to interest on borrowed capital and such carried forward interest losses may be set off only against income under the head Income from house property in subsequent assessment years.</description>
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      <pubDate>Tue, 28 Jan 2025 12:40:53 +0530</pubDate>
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