https://www.taxtmi.com/acts?id=51555 Co-owners with definite and ascertainable shares shall not be assessed as an association of persons; each co-owner's respective share of income from the property is computed separately and included in their total income, and the relief under section 21(6) is provided as if each co-owner is individually entitled to it. en-us Wed, 13 Aug 2025 18:40:17 +0530 Fri, 22 Aug 2025 12:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51555 Co-owners with definite and ascertainable shares shall not be assessed as an association of persons; each co-owner's respective share of income from the property is computed separately and included in their total income, and the relief under section 21(6) is provided as if each co-owner is individually entitled to it. Act-Rules Income Tax Wed, 13 Aug 2025 18:40:17 +0530 https://www.taxtmi.com/acts?id=51555