(4)[ Where the net result of the computation under the head "Income from house property" is a loss, in respect of the assessment years commencing on the 1st day of April, 1995 and the 1st day of April, 1996, such loss shall be first set off under sub-sections (1) and (2) and thereafter the loss referred to in section 71-A shall be set off in the relevant assessment year in accordance with the provisions of that section.] [ Substituted by Act 32 of 1994, Section 21, for sub-Section (4) (w.e.f. 1.4.1995).]
