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    <title>Provision for advance rent received.</title>
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    <description>The amount of rent received in advance must be included in the gross rent of the financial year to which the rent relates, allocating prepaid rental receipts to the period to which they pertain for purposes of income from house property.</description>
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      <description>The amount of rent received in advance must be included in the gross rent of the financial year to which the rent relates, allocating prepaid rental receipts to the period to which they pertain for purposes of income from house property.</description>
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