https://www.taxtmi.com/acts?id=21135 Arrears of rent and unrealised rent realised subsequently shall be deemed income from house property in the financial year in which received or realised and included in total income under the head "Income from house property" whether or not the assessee is the owner; a sum equal to thirty per cent of such arrears or unrealised rent shall be allowed as a deduction. en-us Fri, 06 May 2016 16:23:49 +0530 Wed, 03 May 2017 12:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21135 Arrears of rent and unrealised rent realised subsequently shall be deemed income from house property in the financial year in which received or realised and included in total income under the head "Income from house property" whether or not the assessee is the owner; a sum equal to thirty per cent of such arrears or unrealised rent shall be allowed as a deduction. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 16:23:49 +0530 https://www.taxtmi.com/acts?id=21135