Deductions from gross rent.

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..... come from house property shall be the following, namely:— (a) the amount of taxes levied by a local authority in respect of such property, to the extent the amount is actually paid by him during the .....

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..... erest referred to in clause (c) of sub-section (1) which pertains to the period prior to the financial year in which the house property has been acquired or constructed shall be allowed as deduction i .....

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