After Intra head and Inter head setoff if loss from house property is still there, which cannot be setoff then it can be carry forward for 8 aassessment years.

First it should be setoff in first year if still amount remaining it is carry forward to next year and so on till 8 years

In future years it can be set off against income from house property only.


Hence,Current year House property loss can be setoff against other incomes like Income from Salaries or PGBP Income


future carry forwarded house property loss can be setoff against only House Property Income


  1. Income Tax
  2. Set off and Carry Forward of Losses

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 9 years. He also provides Accounts Tax GST Training in Delhi and Pune.