Arrears of rent and unrealised rent received subsequently - (New) Section 23 / (Old) Section 25A

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Full Text of the Document

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....be deemed to be the income from house property in respect of the tax year in which such rent is received or realised • the  arrears of rent received by an assessee from a tenant, or • the unrealised rent realised subsequently from a tenant Taxability Even Without Ownership [ Section 23(2) ] • The amount deemed to be income from house property under se....