Set off claim of pre emi interest in itr of earlier years

In following example:

1. Loan for purchase of a Flat was availed in F.Y.2013-14 / A.Y.2014-15.
2. Possession of the flat was taken on 01/01/2016 i.e. in F.Y.2015-16 / A.Y.2016-17,Interest amount is Rs.175000/-.
3. Pre EMI Interest Amount is Rs. 90000/- for F.Y.2013-14 / A.Y.2014-15 
4. Pre EMI Interest Amount is Rs.175000/- for F.Y.2014-15 / A.Y.2015-16.
5. If In case, the setoff of Pre EMI interest for the respective Financial Year was not claimed.

Please, guide me whether it is mandatory to START claiming setoff of pre EMI Interest from F.Y.2015-16 / A.Y.2016-17 itself? Or it can be claimed from subsequent years & how (pl. give the relevant sec of IT Act)?