https://www.taxtmi.com/acts?id=3538 Where rent previously irrecoverable from a tenant is subsequently realised, the amount realised is deemed to be income chargeable under the head Income from house property and is taxed as income of the previous year in which it is realised, whether or not the assessee is the owner of the property in that year. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 12:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3538 Where rent previously irrecoverable from a tenant is subsequently realised, the amount realised is deemed to be income chargeable under the head Income from house property and is taxed as income of the previous year in which it is realised, whether or not the assessee is the owner of the property in that year. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3538