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Section 24 of Income Tax Act: Deductions for Let-Out Property Limited to Specified Allowances Only.

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Full Text of the Document

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....Income from a let out house property determination - The list of allowance of section 24 is exhaustive. In other words, no deduction can be claimed in respect of expenses on insurance, ground rent, land revenue, repairs, collection charges, electricity, water supply, salary of liftman etc. - AT....

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