If you own a self-occupied house that remains vacant for an entire financial year because you're living elsewhere with your parents, it's treated as vacant. For tax purposes, the annual value of such a property is considered nil. This means you won't be liable for any property tax on its notional rental income during that period.
14 December 2021
what is treatment of Self occupied house remaining vacant throughout the year due to owner living with parents in another city for a particular year?