Income from house property

This provision is governed by the section 71B of income tax.. which deals that Loss from House property can be carry forwarded upto 8 year even if the income tax return is not filled within time.

In terms of Section 80, the losses other than depreciation & house property loss can be carried forward only if determined in pursuance of the return filed within the time prescribed u/s. 139(1). However in case return is filed late CBDT has a power to condone delay – Circular No. 8/2001 dt 16-05-2001.

Claim deduction of HRA and loss from house property together...how? refer

https://www.indiataxfin.com/home-loan-principal-and-interest-income-tax-saving/