১৮৷ উক্ত Ordinance এর section 37 এর দ্বিতীয় proviso এর পর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথাঃ- "Provided further that any loss in respect of any income from business or profession shall not be so set off, or be carried forward to succeeding assessment year or years for set off, against any income from house property."।