https://www.taxtmi.com/acts?id=51551 The annual value of buildings and appurtenant land owned by the assessee is chargeable as Income from house property, but portions occupied by the assessee for his business or profession are excluded from that head where profits of such business or profession are chargeable to tax. en-us Wed, 13 Aug 2025 18:39:09 +0530 Fri, 22 Aug 2025 11:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51551 The annual value of buildings and appurtenant land owned by the assessee is chargeable as Income from house property, but portions occupied by the assessee for his business or profession are excluded from that head where profits of such business or profession are chargeable to tax. Act-Rules Income Tax Wed, 13 Aug 2025 18:39:09 +0530 https://www.taxtmi.com/acts?id=51551