House Property Loss set off provisions

As per section 24(b) interest deduction for calculation of income from HP is.......

a) for SOP Rs. 2 lakhs

b) For letout/deemed let out........  no restriction..... upto net of interest paid less rent received.

This gives aggregate income under head HP....... Here the loss can be more than 2 lakhs

But for set off of the loss against other heads of income.........

"With effect from the assessment year 2018-19, loss under the head “house property” that is allowed to be set-off against any other head of income only to the extent of Rs. 2,00,000 for any assessment year.

However, unabsorbed loss is allowed to be carried forward for set-off in subsequent years as per the existing provisions of section 71B"

My Pleasure ....