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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER IV - COMPUTATION OF TOTAL INCOME
C—Income from house property
Section 20 of Income Tax Act - Income from house property
Section 21 of Income Tax Act - Determination of annual value
Section 22 of Income Tax Act - Deductions from income from house property
Section 23 of Income Tax Act - Arrears of rent and unrealized rent received subsequently
Section 24 of Income Tax Act - Property owned by co-owners
Section 25 of Income Tax Act - Interpretation
