Set off of losses

U/S 71 (1) WHERE NET RESULT OF COMPUTATION MADE FOR ANY ASSSESSMENT YEAR IN RESPECT OF ANY HEAD OF INCOME IS A LOSS , THE SAME CAN BE SET OFF AGAINST THE INCOME FROM OTHER HEADS. SUBJECT TO CERTAIN CONDITIONS

AND OUR CASE DOES NOT FALL UNDER THOSE CONDITIONS

HENCE DURING THE CURRENT YEAR WE CAN SET OFF LOSS FROM HOUSE PROPERTY FROM INCOME UNDER SALARY.

AND IN SUBSEQUENT YEAR WE CAN SET OFF LOSSES OF HOUSEPROPERY ONLY FROM INCOME FROM HOUSE PROPERTY. 

thank you sir