Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Co-owners of property with defined shares to be taxed separately, not as a group; Section 21(6) relief applies individually.</h1> For property co-owned with definite and ascertainable shares, co-owners will not be assessed as an association of persons. Instead, their income from the property will be computed separately according to their respective shares and included in their total income. Additionally, each co-owner is individually entitled to the relief available under section 21(6), treating them as separate entities for the purpose of this relief.
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