Determination of annual value.

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....tual rent received or receivable by the owner, if the property or any part of it is let. (2) If the property or any part of it is let and was vacant for the whole or any part of the tax year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less than the sum referred to in sub-section (1)(a), the annual value of such property shall be deemed to ....

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....ority. (6) The annual value of the property consisting of a house or any part thereof shall be taken as nil, if the owner occupies it for his own residence or cannot actually occupy it due to any reason. (7) The provisions of sub-section (6)-- (a) shall apply only in respect of two of such houses as specified by the assessee in this behalf; (b) shall not apply, if the house....