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        Case ID :
        Income Tax

        As per section 10(19A), if the annual value of any one palace in the occupation of a former ruler, is let out, then whether its income shall be exempted?

        16 May, 2018

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        Manual - Exempted Income u/s 10 - Assessee Specific

        No, as per section 10(19A), if such palace or a portion of a palace is let out , then its income shall be taxable.

         

        Letting of former ruler's palace results in taxable income under section 10(19A), not eligible for exemption. If any palace or portion occupied by a former ruler is let out, the rent or annual value of that let-out portion is not exempt and is taxable rather than eligible for the exemption applicable to former rulers.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Letting of former ruler's palace results in taxable income under section 10(19A), not eligible for exemption.

                              If any palace or portion occupied by a former ruler is let out, the rent or annual value of that let-out portion is not exempt and is taxable rather than eligible for the exemption applicable to former rulers.


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