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Home > Income Tax Act 2025 > Section-110Last Updated: Feb 14th 2025

Section-110 : Carry forward and set off of loss from house property

Learn to understand the section-110 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-110 as per act

  1. The unabsorbed loss from house property for any tax year shall be carried forward to the subsequent tax year, and shall be set off only against income from house property, if any, computed for such subsequent tax year, and so on.
  2. The unabsorbed loss from house property referred to in sub-section (1) shall be carried forward to the following tax year, not being more than eight tax years immediately succeeding the tax year in which such loss was first computed.
  3. In this section, "unabsorbed loss from house property" means, loss computed under the head "Income from house property" for the tax year, which has not been, or is not wholly, set off against income from any other head, under section 107, for the said tax year.

2. Help and useful links for Section-110

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. How to Carry Forward Capital Losses, Set Off Rules
  4. Income Tax Help Center



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.