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Income from house property.

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....y any person shall be computed under the head "Income from house property". (2) The income from any house property shall be computed under this head notwithstanding that the letting, if any, of the ....

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.... assessed as an association of persons in respect of such property. (5) The provisions of this section shall not apply, (a) to the house property, or any portion of the house property, which— ....