Income-tax Act, 2025
Income from house property - Section 20
C.Income from house propertyIncome from house property.
20. (1) The annual value of property consisting of any buildings or lands appurtenant thereto, owned by the assessee shall be chargeable to income-tax under the head "Income from house property".
(2) The provisions of sub-section (1) shall not apply to such portions of the property, as the assessee may occupy for his business or profession, the profits of which are chargeable to income-tax. .... To read the full section download the app from Google Play store
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