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of <h1>Section 110 limits carry-forward of unabsorbed house property losses to set-off only against future house property income for eight years</h1> Section 110 confines carry-forward of unabsorbed losses from the head 'Income from house property' to set-off only against future house-property income for up to eight tax years following the year of computation. The originally introduced Bill expressly defined 'unabsorbed loss' by reference to intra-year set-off rules and cross-referenced a different section number than the enacted Act; the Act separates the mechanics into discrete subparagraphs, offering marginally clearer drafting. Practically, taxpayers must track the origin year and prior-year set-offs to preserve carry-forward entitlement and avoid misapplication due to the cross-reference discrepancy.
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