https://www.taxtmi.com/acts?id=3539 Former Section 25B dealt with arrears of rent from house property. Rent arrears received by an owner from let property were deemed income from house property in the year of receipt, after a deduction of thirty per cent, and the charge applied even if ownership had changed. The provision was later omitted, with the text noting its earlier insertion, substitution, and omission. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 13:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3539 Former Section 25B dealt with arrears of rent from house property. Rent arrears received by an owner from let property were deemed income from house property in the year of receipt, after a deduction of thirty per cent, and the charge applied even if ownership had changed. The provision was later omitted, with the text noting its earlier insertion, substitution, and omission. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3539