https://www.taxtmi.com/acts?id=48431 Clause 10 substitutes sub-section (2) of section 23 to provide that the annual value of a house or part thereof shall be taken as nil if the owner occupies it for his own residence or cannot actually occupy it for any reason; the amendment is effective from 1st April, 2025 and applies to the relevant assessment year onwards. en-us Sat, 01 Feb 2025 14:30:43 +0530 Sat, 01 Feb 2025 14:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48431 Clause 10 substitutes sub-section (2) of section 23 to provide that the annual value of a house or part thereof shall be taken as nil if the owner occupies it for his own residence or cannot actually occupy it for any reason; the amendment is effective from 1st April, 2025 and applies to the relevant assessment year onwards. Act-Rules Bills Sat, 01 Feb 2025 14:30:43 +0530 https://www.taxtmi.com/acts?id=48431