Insertion of new section 25B

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..... the following section shall be inserted with effect from the 1st day of April, 2001, namely:- '25B. Special provision for arrears of rent received.- Where the assessee- (a) is the owner of .....

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..... income chargeable under the head "Income from house property" and accordingly charged to income-tax as the income of that previous year in which such rent is received, whether the assessee is the owne .....

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