Income from House Property: Vacancy Allowance Applies Even If Property Wasn't Rented, u/s 23(1)(c) of Income Tax Act.

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....House property income - Vacancy allowance - property is let under clause (c) of section 23(1) does not mean that the property should have been actually let in the relevant previous year or during any time prior to the relevant previous year. But it will mean the property is intended to be let out. - AT....