Section 25A of the Income Tax Act, 1961, deals with the taxation of arrears of
SPECIAL PROVISIONS WHEN UNREALISED RENT IS REALISED SUBSEQUENTLY [SEC.25A]
Section 25A of the Income Tax Act, 1961, deals with the special provisions applicable when
HOW TO MAKE SELECTION IF MORE THAN TWO PROPERTIES OCCUPIED FOR OWN RESIDENTAL PURPOSE
Property 3 ₹15,000 ₹12,000 ₹10,000 ₹12,000 Determine the fair rent for each property. This is
WHEN IS A PART OF PROPERTY IS SELF-OCUUPIED AND A PART IS LET OUT
When a part of a property is self-occupied and another part is let out, the
INTREST ON BORROWED CAPITAL [SEC.24 (b)]
Interest on Borrowed Capital, also known as Section 24(b) deduction, is a provision under the
INTREST OF PRE-RECONSTRUCTION PERIOD
Pre-construction interest, also known as pre-paid interest, is the interest paid on a housing loan
HOUSE PROPERTY FULLY UTILISED THROUGHOUT THE PREVIOUS YEAR FOR SELF RESIDENTAL PURPOSES [SEC.23 (2) (a)]-
A house property fully utilised throughout the previous year for self-residential purposes is a property
COMPUTATION OF ANNAUAL VALUE OF TWO SELF OCCUPIED
When it comes to computing the annual value of two self-occupied properties under the Income
INTREST ON BORROWED CAPITAL [SEC.24 (a)]
Interest on borrowed capital is a type of deduction that taxpayers in India can claim