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    <title>Carry forward and set off of loss from house property.</title>
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    <description>When loss under the head Income from house property cannot be wholly set off against other heads in a tax year, the unabsorbed portion is carried forward and may be set off only against income from house property in subsequent tax years. Each amount not wholly set off is carried forward similarly. Such carried forward losses are available only for a limited number of immediately succeeding tax years following the year the loss was first computed, after which any remaining loss is not available.</description>
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      <description>When loss under the head Income from house property cannot be wholly set off against other heads in a tax year, the unabsorbed portion is carried forward and may be set off only against income from house property in subsequent tax years. Each amount not wholly set off is carried forward similarly. Such carried forward losses are available only for a limited number of immediately succeeding tax years following the year the loss was first computed, after which any remaining loss is not available.</description>
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