(b)the loss, if any, under the head "Income from house property", in such form and verified in such manner as may be prescribed, and thereupon the person responsible as aforesaid shall take-(i)such other income and tax, if any, deducted thereon; and(ii)the loss, if any, under the head "Income from house property", also into account for the purposes of making the deduction under sub-section (1):