Substitution of new section for sections 25A, 25AA and 25B.- Special provision for arrears of rent and unrealised rent received subsequently. https://www.taxtmi.com/acts?id=20397 Amount of rent received in arrears and unrealised rent realised subsequently shall be deemed income from house property in the financial year of receipt or realisation and included in total income, irrespective of ownership in that year; thirty per cent of such arrears or realised unrealised rent shall be allowed as a deduction. en-us Mon, 29 Feb 2016 16:17:25 +0530 Mon, 29 Feb 2016 16:17:25 +0530 TaxTMI RSS Generator Substitution of new section for sections 25A, 25AA and 25B.- Special provision for arrears of rent and unrealised rent received subsequently. https://www.taxtmi.com/acts?id=20397 Amount of rent received in arrears and unrealised rent realised subsequently shall be deemed income from house property in the financial year of receipt or realisation and included in total income, irrespective of ownership in that year; thirty per cent of such arrears or realised unrealised rent shall be allowed as a deduction. Act-Rules Bill Mon, 29 Feb 2016 16:17:25 +0530 https://www.taxtmi.com/acts?id=20397