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. |