The assesment year in which you hv constructed the property that needs to be disclosed in the itr.Now if there is further accretion to the property I.e. increase in rental income , the same needs to be disclosed.
An individual cannot disclose it unless he files a return. Suppose tax is paid by an assesse now the assesse can't get refund/ adjustment unless he files the return. So SEC 22,SEC 25 is not pertinent.
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