Amendment of section 23.

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Full Text of the Document

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....t for his own residence or cannot actually occupy it due to any reason.". - Clause 10 of the Bill seeks to amend section 23 of the Income-tax Act, relating to annual value how determined. Sub-section (2) of said section provides that where house property is in the occupation of the owner for the purposes of his residence or owner cannot actually occupy it due to his employment, b....