Section 72 - Restrictions on house property loss set-off

Restrictions on house property loss set-off. Section 72 of the Income Tax Act 2025 sits in Chapter IV (Income from Salaries & House Property). In force from 1 April 2026.

Key provisions

• *Salaried employees** (for Sections 50-63) and **owners of house property** (for Sections 65-79), regardless of residential status. The new regime alters the deductions available but not the chargeability.
• **Section 71** - immediately preceding provision in the same chapter.
• **Section 73** - immediately following provision in the same chapter.
• The full chapter spans Sections 50 to 79.
• Statutory text: published in the Income Tax Act 2025 by the Ministry of Law and Justice. Available at e-gazette.nic.in and incometaxindia.gov.in.
• Rules: corresponding rules are notified under the Income Tax Rules 2026 by CBDT.
• ThynkTax mirror: `/income-tax/sections/72`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/72` - JSON record with cross-references and tags.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/72

{
  "act_2025_ref": "72",
  "old_reference": "Section 72, Income Tax Act 1961",
  "title": "Section 72 - Restrictions on house property loss set-off",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}