February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 30 : Rent, rates, taxes, repairs and insurance for buildings

30. In respect of rent, rates, taxes, repairs and insurance for premises, used for the […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 29 : Income from profits and gains of business or profession, how computed

29. The income referred to in section 28 shall be computed in accordance with the provisions contained in sections […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 28 : Profits and gains of business or profession

28. The following income shall be chargeable to income-tax under the head “Profits and gains […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 27 : “Owner of house property”, “annual charge”, etc., defined

27. For the purposes of sections 22 to 26— (i) an individual who transfers otherwise […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 26 : Property owned by co-owners

26. Where property consisting of buildings or buildings and lands appurtenant thereto is owned by […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 25A : Special provision for arrears of rent and unrealised rent received subsequently

25A. (1) The amount of arrears of rent received from a tenant or the unrealised […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 25 : Amounts not deductible from income from house property

25. Notwithstanding anything contained in section 24, any interest chargeable under this Act which is […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 24 : Deductions from income from house property

24. Income chargeable under the head “Income from house property” shall be computed after making […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 23 : Annual value how determined

23. (1) For the purposes of section 22, the annual value of any property shall […]
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