Clause 26 - Scope of gross rent. - DIRECT TAXES CODE, 2010
DIRECT TAXES CODE, 2010
Chapter B
Income from house property
Contents
Scope of gross rent.
26. The gross rent in respect of a house property or any part of the property shall be the amount of rent received or receivable, directly or indirectly, for the financial year or part thereof, for which such property is let out.