Does Income from HP start from the day of Part OC

This discussion explores the crucial question of when income from house property becomes taxable. Specifically, it investigates whether a Part Occupancy Certificate (OC) is sufficient to trigger tax obligations or if a Full OC is required. The conversation aims to clarify whether the obligation arises from the date of possession or the date of receiving the OC for the specific flat, whichever comes first, and whether a Part OC is recognised under Income Tax rules.