No deemed rent addition under Income Tax Act Section 23(1)(a) for properties still under construction or not ready. https://www.taxtmi.com/highlights?id=51100 Addition on account of notional rent u/s. 23(1)(a) - no addition on account of notional deemed rent u/s.23(1)(a) can be made, once the property itself was either in the stage of construction or was not ready for use. en-us Wed, 08 Jan 2020 09:55:51 +0530 Wed, 08 Jan 2020 09:55:51 +0530 TaxTMI RSS Generator No deemed rent addition under Income Tax Act Section 23(1)(a) for properties still under construction or not ready. https://www.taxtmi.com/highlights?id=51100 Addition on account of notional rent u/s. 23(1)(a) - no addition on account of notional deemed rent u/s.23(1)(a) can be made, once the property itself was either in the stage of construction or was not ready for use. Highlights Income Tax Wed, 08 Jan 2020 09:55:51 +0530 https://www.taxtmi.com/highlights?id=51100