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FAQ on e-Dispute Resolution Committee and Form 34BC (No. of topics: 40)

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What is the tax treatment of arrears of rent?

FAQs on Income from house property

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Taxation of arrears of rent: taxed when received after prescribed deduction; applies even if property not owned in receipt year. Arrears of rent are taxable in the year of receipt as income from house property after allowing a 30% deduction on such arrears; this taxability applies even if the recipient does not own the property in the year of receipt.

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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.

Taxation of arrears of rent: taxed when received after prescribed deduction; applies even if property not owned in receipt year.

Arrears of rent are taxable in the year of receipt as income from house property after allowing a 30% deduction on such arrears; this taxability applies even if the recipient does not own the property in the year of receipt.

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Taxation of arrears of rent: taxed when received after prescribed deduction; applies even if property not owned in receipt year.

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