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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>Income from house property: aggregate deduction for interest now includes prior-period interest, subject to Rs.2 lakh ceiling.</h1> The amendment substitutes the reference to sub-section (1)(b) with sub-sections (1)(b) and (c), so that the aggregate amount of deduction for interest on borrowed capital for self-occupied property is inclusive of prior-period interest payable, with the existing Rs. 2 lakh ceiling applying to that aggregated deduction.

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