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of <h1>Sections 20-24 expand 'owner' for house property, include impartible estate holders, certain transfers, and fix minor reference error</h1> For the purposes of sections 20-24 (income from house property) the enacted provision adopts an inclusive definition of 'owner,' extending coverage to property or any part thereof and expressly treating holders of impartible estates as individual owners for all properties in the estate; it also retains inclusion of transfers without adequate consideration to a spouse (except under an agreement to live apart) or to a minor child, cooperative allottees, persons in possession under part-performance, and long-term or effective rights holders while excluding short month-to-month or leases not exceeding one year. A typographical reference error to the Transfer of Property Act year appears in the enacted text.
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