Confusion about Self occupied property ?

How many self-occupied house property exempt from tax ?

Before Year 2019, we could exempt only 1 self-occupied property but i found on google that 2 can also do after Year 2019.

but when i looked on Income tax website then there was only 1 showing in given below link:

https://incometaxindia.gov.in/_layouts/15/dit/pages/viewer.aspx?path=/documents/left+menu/ind-income-from-house-property.htm&isdlg=1&path=/documents/left+menu/ind-income-from-house-property.htm&isdlg=1

 

Please share updated link here, i can not find update link where 2 self-occupied mentioned

 

Thanks

Replies (3)
Quick Summary
This discussion explores the confusion surrounding the tax exemption for self-occupied properties. The original poster found information suggesting two properties can be exempt after 2019, contradicting the Income Tax website which appears to only mention one. Other experts cite Section 23(4) as amended by the Finance Act, 2019, allowing for two self-occupied properties. The thread seeks a definitive answer on how many properties are truly exempt and under what conditions.

Only one self occupied house property is exempt from tax.

But in given below link, some experts said that two self-occupied property as  per section 23(4) as amended by Finance Act,2019.

 https://www.caclubindia.com/experts/self-occupied-house-property-2779849.asp

Please reply who is 100% sure...

If an assesse has two house property , one is assumed to deemed to self occupied.
Now the pertinent point is are u deriving any income from house property.
If you are earning income from both then one is assumed to be "deemed to be let out for commercial or residential purposes"
Another point is whether the same is above the threshold of income.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details