IV-B

ITA 1961 · Chapter IV-B

B

7 sections authoredUp to AY 2025-26

Sections in this chapter

22
Section 22 — Charging Section -- Income from House Property
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23
Section 23 — Annual Value -- Determination
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Section 24 — Deductions from Income from House Property
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25
Section 25 — Disallowance of Interest -- Outside India Without TDS
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25A
Section 25A — Recovery of Unrealised Rent - Arrears of Rent
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Section 26 — Joint Owners - Co-ownership of Property
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Section 27 — Deemed Owner -- House Property
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