Residential unit definition clarifies eligibility for housing deduction under income tax law, focusing on self-contained access and facilities. For purposes of section 80IBA(6)(e), a Residential Unit is an independent housing unit with separate living, cooking and sanitary facilities, distinctly separated from other residential units and directly accessible from an outer door or via an interior door into a shared hallway, without requiring passage through another household's living space.
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Residential unit definition clarifies eligibility for housing deduction under income tax law, focusing on self-contained access and facilities.
For purposes of section 80IBA(6)(e), a Residential Unit is an independent housing unit with separate living, cooking and sanitary facilities, distinctly separated from other residential units and directly accessible from an outer door or via an interior door into a shared hallway, without requiring passage through another household's living space.
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