Funny Sections Of Income Tax-Part 1

Some funny sections in Income Tax Act,1961 while reading for IPCE from Ajay jain sir's book,

Here is the one from House Property Chapter-

Section 23- Annual Value

Property which is let out but remained vacant during the whole or part of the previous year.

1. If because of such vacancy actual rent is less than expected rent, then actual rent.
2. If actual rent is more than expected rent, then actual rent or expected rent whichever is higher.

Implication- Actual rent is taken.