Insertion of new section 71B

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..... tax Act, the following section shall be inserted with effect from the 1st day of April, 1999, namely:- '71B. Carry forward and set-off of loss from house property.- Where for any assessment year .....

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..... of the loss as has not been so set-off or where he has no income under any other head, the whole loss shall, subject to the other provisions of this Chapter, be carried forward to the following asses .....

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