https://www.taxtmi.com/acts?id=3537 Arrears of rent received from a tenant and unrealised rent realised subsequently are deemed to be income from house property in the financial year in which such amounts are received or realised, and must be included in the assessee's total income under the head Income from House Property regardless of ownership status; a deduction equal to thirty per cent of those arrears or realised unrealised rent is allowed. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 12:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3537 Arrears of rent received from a tenant and unrealised rent realised subsequently are deemed to be income from house property in the financial year in which such amounts are received or realised, and must be included in the assessee's total income under the head Income from House Property regardless of ownership status; a deduction equal to thirty per cent of those arrears or realised unrealised rent is allowed. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3537