Insertion of new section 25A

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..... n 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 ded .....

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..... 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 .....

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