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of <h1>Individuals Owning Three Houses Can Classify Two as Self-Occupied for Tax; Third Deemed Let-Out.</h1> For the financial year 2021-22, if an individual owns three houses, they can designate two as self-occupied for tax purposes. The third house will be considered as deemed let-out, subject to taxation. This rule has been effective since the assessment year 2020-21, allowing taxpayers to choose which two properties to classify as self-occupied.
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