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<h1>Unrealised rent: unpaid rent proved irrecoverable allowed where tenancy is bona fide and legal steps pursued.</h1> Unrealised rent under section 21(4) equals rent receivable but unpaid and proved lost and irrecoverable, provided the tenancy is bona fide; the defaulting tenant has vacated or steps have been taken to compel vacation; the tenant does not occupy any other property of the assessee; and the assessee has taken reasonable steps to start legal proceedings or demonstrates to the Assessing Officer that legal proceedings would be futile.
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