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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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