Arrears of rent deemed income under house property when received, taxed in the year of receipt despite ownership change. Section 25B treated arrears of rent received by an owner, not previously charged to tax, as income from house property after deducting a prescribed sum for collection and repairs; that amount was deemed income of the year in which the rent was received and taxed in that year irrespective of whether the owner held the property in that year. The provision was later omitted effective 1 April 2017.