Treatment of realised previously deducted rent as income from house property, taxable in the year of realisation without deductions.

Amounts realised subsequently in respect of rent earlier allowed as an unrealised-rent deduction are deemed income under the head Income from House Property in the year of realisation and taxed as such without permitting deductions that ordinarily apply to house property; this treatment applies whether or not the assessee owns the property in the year of realisation.

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