https://www.taxtmi.com/acts?id=49021 Arrears of rent and unrealised rent realised subsequently are deemed to be income from house property in the tax year in which they are received or realised and must be included in total income under the head Income from House Property irrespective of the assessee's ownership; a deduction equal to thirty percent of such arrears or unrealised rent is allowable. en-us Fri, 14 Feb 2025 16:11:51 +0530 Fri, 14 Feb 2025 16:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49021 Arrears of rent and unrealised rent realised subsequently are deemed to be income from house property in the tax year in which they are received or realised and must be included in total income under the head Income from House Property irrespective of the assessee's ownership; a deduction equal to thirty percent of such arrears or unrealised rent is allowable. Act-Rules Bills Fri, 14 Feb 2025 16:11:51 +0530 https://www.taxtmi.com/acts?id=49021