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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Computation of the annual value u/s 23 - unrealized rent - as ...

Income Tax

June 18, 2019

Computation of the annual value u/s 23 - unrealized rent - as per Explanation to Section 23 r.w. Rule 4 of the IT Rules, irrecoverable unrealized rent while computing the annual value u/s 23 is required to be reduced from the chargeable annual value and it is not necessary that unrealized rent should be related to the same year - deduction allowable

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