https://www.taxtmi.com/acts?id=53145 The amendment substitutes the words "nil for" with "nil up to" in the rule determining annual value for properties held as stock-in-trade and not let, so that the annual value is treated as nil up to two years from the end of the financial year in which the completion certificate is obtained; effective 1 April 2026. en-us Sun, 01 Feb 2026 15:13:57 +0530 Sun, 01 Feb 2026 15:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53145 The amendment substitutes the words "nil for" with "nil up to" in the rule determining annual value for properties held as stock-in-trade and not let, so that the annual value is treated as nil up to two years from the end of the financial year in which the completion certificate is obtained; effective 1 April 2026. Act-Rules Bills Sun, 01 Feb 2026 15:13:57 +0530 https://www.taxtmi.com/acts?id=53145