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.

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