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          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.

          <h1>Annual value rule: owner occupied or actually unoccupiable residential property treated as nil for income tax assessment.</h1> The amendment replaces sub section (2) of section 23 to specify that the annual value of a house or part thereof shall be taken as nil if the owner occupies it for personal residence or cannot actually occupy it for any reason.

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