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Scope of gross rent

..... f the amount of contractual rent and presumptive rent, for the financial year. (2) The contractual rent referred to in sub-section (1) shall be the rent receivable by the assessee under a contract, wh .....

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..... n (1), be taken to be nil if the property consists of a house or part of a house which is not let out. (5) The provisions of sub-section (4) shall not apply if- (a) the house or part of the house is a .....

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