https://www.taxtmi.com/acts?id=53327 Unrealised rent is the rent receivable by an assessee from a tenant that remains unpaid and is proved to be lost and irrecoverable. It applies only where the tenancy is bona fide, the defaulting tenant has vacated or steps have been taken to compel vacation, the tenant is not occupying any other property of the assessee, and the assessee has taken reasonable steps to recover the rent through legal proceedings or satisfies the Assessing Officer that such proceedings would be futile. en-us Fri, 20 Mar 2026 17:40:18 +0530 Mon, 06 Apr 2026 11:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53327 Unrealised rent is the rent receivable by an assessee from a tenant that remains unpaid and is proved to be lost and irrecoverable. It applies only where the tenancy is bona fide, the defaulting tenant has vacated or steps have been taken to compel vacation, the tenant is not occupying any other property of the assessee, and the assessee has taken reasonable steps to recover the rent through legal proceedings or satisfies the Assessing Officer that such proceedings would be futile. Act-Rules Income Tax Fri, 20 Mar 2026 17:40:18 +0530 https://www.taxtmi.com/acts?id=53327