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        Bills

        Clause 25 - Computation of income from house property.

        Direct Taxes Code, 2010
        Chapter B
        Income from house property

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        Income from house property: gross rent reduced by statutory deductions to determine taxable property income. The taxable income from house property is computed by reducing the gross rent by the aggregate amount of the deductions specified in the statute governing allowable reductions.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Income from house property: gross rent reduced by statutory deductions to determine taxable property income.

                                The taxable income from house property is computed by reducing the gross rent by the aggregate amount of the deductions specified in the statute governing allowable reductions.


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