Computation of the annual value u/s 23 - unrealized rent - as per Explanation to Section 23 r.w. Rule 4...

Computation of the annual value u/s 23 - unrealized rent - as per Explanation to Section 23 r.w. Rule 4 of the IT Rules, irrecoverable unrealized rent while computing the annual value u/s 23 is required to be reduced from the chargeable annual value and it is not necessary that unrealized rent should be related to the same year - deduction allowable .....

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