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Chapter No. 01 - House Property - Chargeability - (Sec. 22)
Building include residential building, factory buildings, offices, shops, godowns, and other commercial premises.
Land appurtenant means land connected with the building like garden, garage etc.
Building and land appurtenant defined: includes residential and commercial structures and adjoining land like gardens. For house property chargeability, building includes residential, factory, office, shop, godown and other commercial premises, while land appurtenant means land connected with the building such as gardens and garages, establishing which assets constitute house property for income assessment. of Press 'Enter' after typing page number.
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