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Deemed Ownership - (Sec. 27)

Income Tax - House Property Income - 07 - SEC - 27: DEEMED OWNERSHIP The following persons are deemed to be the owners for the purpose of Sec 22 to 26. TRANSFER TO A SPOUSE: In case of transfer of house property by an individual to his or her spouse for inadequate consideration, the transferor would be deemed to be the owner of transferred property. However, transferor will not be deemed to be the owner if the property is transferred in connection with an agreement to live apart. TRANSFER TO A M .....

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