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Restrictions on set off of loss from house property

Restrictions on set off of loss from house property :

CLAUSE(S) OF
FINANCE BILL,
2017
PARTICUL ARS OF AMENDME NTS SECTION AMENDMENT / NEWLY
INSERTED
APPLICABLE
W.E.F.
BRIEF OF AMENDMENT
31 Restrictions
on set off of
loss from
house
property
71 New sub section(3A) inserted 1/4/2018 Monetary restriction of Rs.2lacs imposed for set off of
loss from house property against inter head income
from other heads of income.

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