Arrears of rent and unrealised rent received subsequently.

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..... 23. (1) The amount of arrears of rent received from a tenant or the unrealised rent realised subsequently from a tenant shall deemed to be the income from house property in respect of the tax year in .....

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..... be allowed as deduction. - Clause 23 of the Bill provides for taxability of arrears or unrealised rent received subsequently irrespective of ownership of the property in tax year.
Statute, statu .....

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