Section mapper · Losses, set-off and carry-forward
Section 71B of the Income-tax Act, 1961 is now
section 110 of the Income-tax Act, 2025
Carrying a house property loss forward.
- Was
s.71B, Income-tax Act, 1961 (repealed)- Is now
s.110(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 110(1) keeps the eight-year carry-forward of the house property loss that the inter-head cap in section 109 leaves unrelieved, and keeps it set-off-able only against house property income in those later years.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.24(b) → s.22 — Home loan interest deduction
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