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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.

            <h1>House property income: foreign interest deductible only with tax paid and agent in India; arrears treated as taxable when received.</h1> Interest payable outside India is deductible from house property income only if tax on that interest is paid or deducted at source and there is a person in India who can act as the recipient's agent. Amounts of arrears of rent or unrealised rent received or realised are deemed income from house property in the year of receipt or realisation, with a deduction equal to a fixed proportion of those amounts allowed.

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