Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Arrears of rent from house property were taxed on receipt, after a standard deduction, under the former provision. Former Section 25B dealt with arrears of rent from house property. Rent arrears received by an owner from let property were deemed income from house property in the year of receipt, after a deduction of thirty per cent, and the charge applied even if ownership had changed. The provision was later omitted, with the text noting its earlier insertion, substitution, and omission.
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.
Arrears of rent from house property were taxed on receipt, after a standard deduction, under the former provision.
Former Section 25B dealt with arrears of rent from house property. Rent arrears received by an owner from let property were deemed income from house property in the year of receipt, after a deduction of thirty per cent, and the charge applied even if ownership had changed. The provision was later omitted, with the text noting its earlier insertion, substitution, and omission.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
