Substitution of new section for sections 25A, 25AA and 25B.

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...., 25AA and 25B. 11. For sections 25A, 25AA and 25B of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 2017, namely:- Special provision for a....

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....sessee under the head "Income from house property", whether the assessee is the owner of the property or not in that financial year. (2) A sum equal to thirty per cent. of the arrears of rent or th....