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Amendment of section 23

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.... occupation of the owner for the purposes of his own residence, - (i) which is not actually let during any part of the previous year and no other benefit therefrom is derived by the owner, the annual value of such house or part of the house shall be taken to be nil; (ii) which is let during any part or parts of the previous year, that part of the annual value (annual value being determined in ....

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.... one house in the occupation of the owner for the purposes of his own residence, the provisions of clause (a) shall apply only in respect of one of such houses, which the assessee may, at his option, specify in this behalf; (c) more than one house and such houses are in the occupation of the owner for the purposes of his own residence, the annual value of the house or houses, other than the hous....

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Amendment of section 23