Set off of loss from house property inter head under new scheme

 Mr. Anand, an individual taxpayer, incurs a loss of Rs.4 lakhs from house property during the current assessment year. He pays tax under the default tax regime under section 115BAC. Determine the treatment of the house property loss for the current year. a) Mr. Anand can set-off the entire house property loss of Rs.4 lakhs against any other head of income, as he is paying tax under the default tax regime.

b) Mr. Anand can set-off the entire house property loss of Rs.4 lakhs only against income from house property in the current year.

c) Mr. Anand can set-off Rs.2 lakhs of the house property loss against any other head of income, and the remaining Rs.2 lakhs will be carried forward to the subsequent year.

d) Mr. Anand cannot set-off the house property loss as he is paying tax under the default tax regime, and the loss can only be set-off if he opts for the normal provisions of the Act.  

the answer should be D right

they have given C as answer which is according to old scheme