Difference between Arrears rent and unrealized rent

No. Section 25AA.

30% deduction is not allowed for unrealised rent, now received for which u excluded from GAV earlier.

However, for arrears of rent, the 30% deduction can be claimed U/s 25B.

Dear Dr. Jones,

Arrears of rent -  It mens that rent pertaining to prior years received in the current year. It could be due to reasons like "Increase in rent with retrospective effect"

Unrealized Rent - That u couldn't realize the Rent from ur tenant for reasons like absconding of tenant or any other reason..

Dr. Jones,

Arrears of rent  mens rent pertaining to prior years received in the current year due to reasons like retrospective effect increase in Rent.....

Unrealized Rent means you could not realize the Rent from ur tenant but i think for this you have to prove that the rent is not actually received....

For taxability of Arrears and Unrealised rent agree with Mr.Dhiraj....

Originally posted by : Dr. Jones
	What is the difference between unrealized rent and arrears rent? Thanks!

unrealised rent refers rent which is not collected by the land lord from the tenant provided the folling condition

>tenant should be untraceable

>landlord should have taken adeqaute efforts to trace such tenant

>a police case should have been registered with FIR obtained

>