Finance Acts
Section - 10 - Amendment of section 23
Amendment of section 23.10. In section 23 of the Income-tax Act, for sub-section (2), the following sub-section shall be substituted, namely:-"(2) The annual value of the property consisting of a house or any part thereof shall be taken as nil, if the owner occupies it for his own residence or cannot actually occupy it due to any reason.".
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