Substitution of new section for sections 25A, 25AA and 25B.- Special provision for arrears of rent and unrealised rent received subsequently.

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Full Text of the Document

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....he 1st day of April, 2017, namely:- Special provision for arrears of rent and unrealised rent received subsequently.  '25A. (1) The amount of arrears of rent received from a tenant or the unrealised rent realised subsequently from a tenant, as the case may be, by an assessee shall be deemed to be the income from house property in respect of the financial year in which such rent is....