https://www.taxtmi.com/manuals?id=912 Income from house property is chargeable on the annual value of buildings or lands appurtenant thereto owned by the assessee, subject to exclusion of portions used for the assessee's own business or profession. The charge applies to ownership, including deemed ownership, while vacant land is excluded and certain inseparable or incidental lettings may be assessed under other heads depending on the arrangement. The document also lists exemptions and reliefs, including agricultural income, self-occupied property relief, trust income, and specified institutional and trade-union exemptions. en-us Fri, 14 Aug 2015 18:04:00 +0530 Fri, 10 Apr 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=912 Income from house property is chargeable on the annual value of buildings or lands appurtenant thereto owned by the assessee, subject to exclusion of portions used for the assessee's own business or profession. The charge applies to ownership, including deemed ownership, while vacant land is excluded and certain inseparable or incidental lettings may be assessed under other heads depending on the arrangement. The document also lists exemptions and reliefs, including agricultural income, self-occupied property relief, trust income, and specified institutional and trade-union exemptions. Manuals Income Tax Fri, 14 Aug 2015 18:04:00 +0530 https://www.taxtmi.com/manuals?id=912