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    <title>Owner of house property, annual charge, etc., defined</title>
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    <description>Section 27 deems certain persons to be the owner of house property for income-from-house-property purposes: a transferor who transfers without adequate consideration to spouse (except transfers connected with living apart) or to an unmarried minor child; the holder of an impartible estate; an allottee or lessee under a house building scheme; a person in possession under part performance of a contract; and a person acquiring rights by specified transactions (excluding short-term leases). Taxes by a local authority include service taxes.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <title>Owner of house property, annual charge, etc., defined</title>
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      <description>Section 27 deems certain persons to be the owner of house property for income-from-house-property purposes: a transferor who transfers without adequate consideration to spouse (except transfers connected with living apart) or to an unmarried minor child; the holder of an impartible estate; an allottee or lessee under a house building scheme; a person in possession under part performance of a contract; and a person acquiring rights by specified transactions (excluding short-term leases). Taxes by a local authority include service taxes.</description>
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      <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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