Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Arrears and unrealized rent count as income from house property when received, with a 30% deduction allowed.</h1> Arrears of rent and unrealized rent received from a tenant are considered income from house property in the tax year they are received. This income must be included in the total income under the 'Income from house property' category, regardless of property ownership status during that year. A deduction of 30% of the arrears or unrealized rent is permitted.
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