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        Bills

        Clause 28 - Provision for advance rent received.

        Direct Taxes Code, 2010
        Chapter B
        Income from house property

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        Advance rent inclusion treats prepaid rent as gross rent attributable to the financial year to which it relates. The amount of rent received in advance must be included in the gross rent of the financial year to which the rent relates, allocating prepaid rental receipts to the period to which they pertain for purposes of income from house property.
                          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.

                                Advance rent inclusion treats prepaid rent as gross rent attributable to the financial year to which it relates.

                                The amount of rent received in advance must be included in the gross rent of the financial year to which the rent relates, allocating prepaid rental receipts to the period to which they pertain for purposes of income from house property.


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