Property tax in calculating income from house property

Mamatha hra (25 Points)

12 October 2021  
if assessee receiving rent from rental property every year. due to covid he didn't received rent during the FY 20-21 but paid property tax, can we consider only property tax paid expenses to calculate income from house property.

i thinking without rental income we can't show expenses, is it right.?

if we considered property tax then loss will come under income from house property and need to set off that against income from other head right?

please suggest can we consider property tax to calculate income from house property.