Special provision for arrears of rent and unrealised rent received subsequently.

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..... se may be, by an assessee shall be deemed to be the income from house property in respect of the financial year in which such rent is received or realised, and shall be included in the total income of the assessee under the head Income from house property , whether the assessee is the owner of the property or not in that financial year. (2) A sum equal to thirty per cent. of the arrears of ren .....

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..... property let to a tenant which the assessee cannot realise and subsequently during any previous year the assessee has realised any amount in respect of such rent, the amount so realised shall be deemed to be income chargeable under the head Income from house property and accordingly charged to income-tax (without making any deduction under section 23 or section 24 3 [ as it stood immediately .....

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