Section 9 - Insertion of new section 25A - Taxation Laws (Amendment) Act, 1984

9. Insertion of new section 25A. After section 25 of the Income-tax Act, the following section shall be inserted, namely: 25A. Special provision for cases where unrealised rent allowed as deduction is realised subsequently. Where a deduction has been made under clause (x) of sub-section (1) of section 24 in the assessment for any year in respect of rent from property let to a tenant which the assessee cannot realise and subsequently during any previous year the assessee has realised any amount in respect of such rent, the amount so realised shall be deemed to be income chargeable under the head Income from house property and accordingly charged to income-tax (without making any deduction under section 23 or section 24) as the income of that previous year, whether the asses-see is the owner of that property in that year or not. .