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Carry forward and set off of loss from house property.

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....nd set off of loss from house property. 110. (1) The unabsorbed loss from house property for any tax year shall be carried forward to the subsequent tax year, and shall be set off only against inco....

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....puted under the head "Income from house property" for the tax year, which has not been, or is not wholly, set off against income from any other head, under section 107, for the said tax year. - C....