IT Act 25Bअध्याय IV · Computation Of Total Income

धारा 25B · [ Special provision for arrears of rent received. [Inserted by Act 10 of 2000, Section 13 (w.e.f. 1.4.2001).]

अक्षर आकार — स्तर 1, कुल 4 में से
- Where the assessee-

(a)

is the owner of any property consisting of any buildings or lands appurtenant thereto which has been let to a tenant; and

(b)

has received any amount, by way of arrears of rent from such property, not charged to income-tax for any previous year, the amount so received, after deducting] [a sum equal to thirty per cent. of such amount] [ Substituted by Act 14 of 2001, Section 19, for " a sum equal to one-fourth of such amount for repairs of, and collection of rent from, the property" (w.e.f. 1.4.2002).][, shall be deemed to be the 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 owner of that property in that year or not.] [ Inserted by Act 10 of 2000, Section 13 (w.e.f. 1.4.2001).]

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