Self-occupied property choice allows two homes to be treated as self-occupied; additional house is deemed let-out and taxed.

Tax treatment permits a taxpayer to designate two houses as self-occupied and requires any remaining house to be treated as deemed let-out, with the unselected property taxed accordingly; the taxpayer may choose which two properties are regarded as self-occupied and the remaining property will be assessed under the rules for let-out property.

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