CHAPTER IV — PART C — INCOME FROM HOUSE PROPERTY | INDEX OF SECTIONS Part C of Chapter IV — Income from House Property — covers 6 sections (ss. 20-25): the charge ( s. 20 ), annual value computation ( s. 21 ), deductions ( s. 22 ), arrears of rent / unrealised rent recovered ( s. 23 ), co-owners (…
ITA 2025 regimeAct — chapter commentary1 min read
Chapter IV · Part C — Part C — Income from House Property
Chapter IV · Part C — Part C — Income from House Property
CHAPTER IV — PART C — INCOME FROM HOUSE PROPERTY | INDEX OF SECTIONS
Part C of Chapter IV — Income from House Property — covers 6 sections (ss. 20-25): the charge (s. 20), annual value computation (s. 21), deductions (s. 22), arrears of rent / unrealised rent recovered (s. 23), co-owners (s. 24), and the deemed-owner cases (s. 25).