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    <title>Amendment of section 71</title>
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    <description>Where the net result under the head Income from house property is a loss, such loss shall first be set off under the general set off provisions and thereafter the loss governed by the separate special loss provision shall be set off in the relevant assessment year.</description>
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      <description>Where the net result under the head Income from house property is a loss, such loss shall first be set off under the general set off provisions and thereafter the loss governed by the separate special loss provision shall be set off in the relevant assessment year.</description>
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