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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Notional Interest on security - part of annual letting value of ...

Income Tax

December 17, 2011

Notional Interest on security - part of annual letting value of the property. - Section 23 - Where payment of the security deposit is to circumvent the real rent, the same shall fall within its ambit as income from house property..... - HC

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  1. Annual Letting Value (ALV) - rented property - no addition to the ALV can be made on account of notional interest on interest free deposit with the landlord u/s.23(1)(a) - AT

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  6. Annual letting value of the property by taking into consideration the notional interest on interest free deposit - notional rent on the amount of security deposit...

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