https://www.taxtmi.com/acts?id=40287 Definition of carpet area specifies it as the net usable floor area of an apartment excluding areas covered by external walls and areas under services shafts, and excluding exclusive balcony, verandah and exclusive open terrace areas appurtenant to the apartment; it expressly includes the area covered by the internal partition walls of the apartment. The Explanation defines exclusive balcony, verandah and open terrace areas as those appurtenant to and meant for the exclusive use of the allottee. en-us Wed, 22 Sep 2021 16:22:33 +0530 Wed, 22 Sep 2021 16:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40287 Definition of carpet area specifies it as the net usable floor area of an apartment excluding areas covered by external walls and areas under services shafts, and excluding exclusive balcony, verandah and exclusive open terrace areas appurtenant to the apartment; it expressly includes the area covered by the internal partition walls of the apartment. The Explanation defines exclusive balcony, verandah and open terrace areas as those appurtenant to and meant for the exclusive use of the allottee. Act-Rules Income Tax Wed, 22 Sep 2021 16:22:33 +0530 https://www.taxtmi.com/acts?id=40287