Rent, rates, taxes, repairs and insurance.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in respect of insurance against risk of damage or destruction thereof; (b) land revenue, local rates or municipal taxes paid; (c) rent paid, when the premises are occupied by the assessee as a tenant; (d) amount paid on account of current repairs, not being capital expenditure, when the premises are occupied by the assessee otherwise than as a tenant; and (e) cost of repairs, not being ca....