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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....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 received or realised, and s....