https://www.taxtmi.com/manuals?id=7982 Arrears of rent and unrealised rent received subsequently are treated as income from house property on a receipt basis. Any amount received as arrears of rent from a tenant, or unrealised rent realised later, is deemed taxable in the year of receipt or realisation, even if the assessee is not the owner of the property in that year. A standard deduction equal to 30% of the arrears of rent or unrealised rent is allowable. en-us Fri, 10 Apr 2026 13:18:25 +0530 Fri, 10 Apr 2026 13:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7982 Arrears of rent and unrealised rent received subsequently are treated as income from house property on a receipt basis. Any amount received as arrears of rent from a tenant, or unrealised rent realised later, is deemed taxable in the year of receipt or realisation, even if the assessee is not the owner of the property in that year. A standard deduction equal to 30% of the arrears of rent or unrealised rent is allowable. Manuals Income Tax Fri, 10 Apr 2026 13:18:25 +0530 https://www.taxtmi.com/manuals?id=7982