Rent, rates, taxes, repairs and insurance for buildings

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..... ( a ) where the premises are occupied by the assessee- ( i ) as a tenant, the rent paid for such premises ; and further if he has undertaken to bear the cost of repairs to the premises, the amount paid on account of such repairs ; ( ii ) otherwise than as a tenant, the amount paid by him on account of current repairs to the premises ; ( b ) any sums paid on account of land revenue, loc .....

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