IV-C

ITA 1961 · Chapter IV-C

C

7 sections authoredUp to AY 2025-26

Sections in this chapter

22
Section 22 — Income from House Property (Charging Section)
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23
Section 23 — Annual Value Determination
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24
Section 24 — Deductions from House Property Income
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25
Section 25 — Disallowance of NR-Without-TDS Interest
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25A
Section 25A — Recovery of Arrears and Unrealised Rent
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26
Section 26 — Co-Ownership
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27
Section 27 — Deemed Owner Definitions
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