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Chargeability - (Sec. 22)

Income Tax - House Property Income - 01 - SEC - 22: CHARGEABILITY The Annual Value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner is chargeable to income tax under the head Income from house pr .....

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the person who is entitled to receive income from house property in his own right. The requirement of the sale deed is not warranted. Ownership includes deemed ownership. If the title of the ownership of the property is under dispute in a Court, the .....

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n by him, the profit of which is chargeable to tax. Property held as stock in trade etc. Annual value of HP will be charged u/h IHP in the following cases also: Where it is held by the assessee as stock in trade of a business Where the assessee is en .....

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