https://www.taxtmi.com/article/detailed?id=9036 Amendment to Section 23 permits an assessee to specify two houses as self-occupied for which the self-occupied treatment applies; all other houses must have their annual value determined as if let, i.e., treated as deemed let out. The Budget rationale cites relief for taxpayers maintaining families at multiple locations by exempting notional rent on a second self-occupied house. en-us Fri, 03 Apr 2020 10:41:20 +0530 Fri, 03 Apr 2020 10:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9036 Amendment to Section 23 permits an assessee to specify two houses as self-occupied for which the self-occupied treatment applies; all other houses must have their annual value determined as if let, i.e., treated as deemed let out. The Budget rationale cites relief for taxpayers maintaining families at multiple locations by exempting notional rent on a second self-occupied house. Articles Income Tax Fri, 03 Apr 2020 10:41:20 +0530 https://www.taxtmi.com/article/detailed?id=9036