IT Act 26अध्याय IV · Computation Of Total Income
धारा 26 · Property owned by co-owners
अक्षर आकार — स्तर 1, कुल 4 में से
- Where property consisting of buildings or buildings and lands appurtenant thereto is owned by two or more persons and their respective shares are definite and ascertainable, such persons shall not in respect of such property be assessed as an association of persons, but the share of each such person in the income from the property as computed in accordance with sections 22 to 25 shall be included in his total income.[Explanation. - For the purposes of this section, in applying the provisions of sub-section (2) of section 23 for computing the share of each such person as is referred to in this section, such share shall be computed, as if each such person is individually entitled to the relief provided in that sub-section.] [ Inserted by Act 41 of 1975, Section 7 (w.e.f. 1.4.1976).]
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