Section 71B — Carry forward and set off of loss from house property: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 71B (Carry forward and set off of loss from house property) of the Income-tax Act, 1961 corresponds to Section 110 (Carry forward and set off of loss from house property) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

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

read both texts · §71B (1961) vs §110 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 71B of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 110.

What does Section 71B of the Income-tax Act, 1961 deal with?

Section 71B — "Carry forward and set off of loss from house property", under CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS of the Income-tax Act, 1961.

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same chapter · chapter vi - aggregation of income and set off or carry forward of loss · income-tax act, 1961

Section 69D — Amount borrowed or repaid on hundi
Section 70 — Set off of loss from one source against income from another source under the same head of income
Section 71 — Set off of loss from one head against income from another
Section 71A — Transitional provisions for set off of loss under the head “Income from house property”
Section 72 — Carry forward and set off of business losses
Section 72A — Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
Section 72AA — Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
Section 72AB — Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281