Query regarding set off of agriculture loss

Agriculture loss can be set off against  only agriculture  income and can be carried forward for a period of 8 years.  ( Relevant Case Law :- Ram ji Rai )

Though Exempt But Because of Agricultural Income Tax Liability Increases. So reduce agricultural Income by Agricultural Loss of Previous Assessment Years.

Thanks Kaushal Sir

Can we consider agriculture loss of last year in current year for the purpose of determining tax rate??

Agricultural Income of C.Y.-Agricultural Loss Of Lat Year=Net + Other source of Income = Total Income for the purpose of Tax Rate???