Section 110
Section 110: carry forward and set off of loss from house property
Section 110 picks up where Section 109 leaves off for house property losses: any part of a house property loss that could not be set off against other income in the same year (because of the ₹2,00,000 cross-head cap, or otherwise) can be carried forward to future years - but only to be set off against future house property income, and only for a limited number of years.
Carrying the loss forward
Where a loss computed under 'Income from house property' for a tax year cannot be wholly set off against income under any other head as per Section 109, the unabsorbed loss (whether partly or wholly unabsorbed) is carried forward to the following tax year, to be set off only against house property income assessable in that year. If it still cannot be wholly set off, the remaining balance is carried forward again to the next tax year, and so on.
The eight-year time limit
No loss can be carried forward under this section for more than eight tax years immediately following the tax year in which the loss was first computed.
Frequently asked questions
Against what income can a carried-forward house property loss be set off?
Only against house property income in the following years - it cannot be set off against income from other heads once carried forward.
For how many years can a house property loss be carried forward?
Up to eight tax years immediately following the tax year in which the loss was first computed.
Related sections
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Get help planning your house property loss carry-forwardLast updated 9 September 2026