https://www.taxtmi.com/acts?id=50263 Amounts realised subsequently in respect of rent earlier allowed as an unrealised-rent deduction are deemed income under the head Income from House Property in the year of realisation and taxed as such without permitting deductions that ordinarily apply to house property; this treatment applies whether or not the assessee owns the property in the year of realisation. en-us Thu, 06 Mar 2025 18:04:49 +0530 Thu, 06 Mar 2025 18:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50263 Amounts realised subsequently in respect of rent earlier allowed as an unrealised-rent deduction are deemed income under the head Income from House Property in the year of realisation and taxed as such without permitting deductions that ordinarily apply to house property; this treatment applies whether or not the assessee owns the property in the year of realisation. Act-Rules F. Acts / Amendment Acts Thu, 06 Mar 2025 18:04:49 +0530 https://www.taxtmi.com/acts?id=50263