arrears of rent

The above is the case of Unrealised rent and it is guided by SEC-25A and SEC-25AA

SEC 25A says that "if the URR is for the period of AY 2001-02 and earlier to this period and if the deduction of such URR is made in that particular year of Unrealisation then the income received in the subsequent years is chargeable to tax in the year of receipt irrespective of the ownership of property with the receiver of rent...." (no deductions under section 23 shall be given)

SEC 25AA says that  "if the URR is for the period of AY 2001-02 and after this period and if the deduction of such URR is made in that particular year of Unrealisation then the income received in the subsequent years is chargeable to tax in the year of receipt irrespective of the ownership of property with the receiver of rent...."

It is absurd in dividing the sections since same rules apply in both., but this query is answered by sticking to the provisions of the ACT

The income shall be included in the GTI and then charged to tax and section 24 applies if it was not applicable earlier...