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Indian Income Tax Act, 1961
Chapter IV
Computation of Total Income
C - Income from House Property
Section No.
Particulars
22
Income from house property
23
Annual value how determined
24
Deductions from income from house property
25
Amounts not deductible from income from house property
25A
Special provision for cases where unrealised rent allowed as deduction is realised subsequently
25AA
Unrealised rent received subsequently to be charged to income-tax
25B
Special provision for arrears of rent received
26
Property owned by co-owners
27
"Owner of house property","annual charge",etc., defined
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