Rent, rates, taxes, repairs and insurance for buildings

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Full Text of the Document

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....- (a) where the premises are occupied by the assessee- (i) as a tenant, the rent paid for such premises ; and further if he has undertaken to bear the cost of repairs to the premises, the amount paid on account of such repairs ; (ii) otherwise than as a tenant, the amount paid by him on account of current repairs to the premises ; (b) any sums paid on account of....