Income from house property.
- The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head "Income from house property".Previous
Sec 18 — to 21
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Sec 23 — [ Annual value how determined. [ Substituted by Act 14 of 2001, Section 14, for Section 23 (w.e.f. 1.4.2002).]
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