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[Cites 0, Cited by 1] [Section 192(2)] [Section 192] [Entire Act]

Union of India - Subsection

Section 192(2)(b) in The Income Tax Act, 1961

(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):