House property

"Provided that the taxes levied by any local authority in respect of the property shall be deducted (irrespective of the previous year in which the liability to pay such taxes was incurred by the owner according to the method of accounting regularly employed by him) in determining the annual value of the property of that previous year in which such taxes are actually paid by him."

Sir, I think deduction will be allowed even if Municipal taxes are paid in advance because it's mentioned "irrespective of the previous year in which the liability to pay such taxes was incurred..."

Further, If we do not allow the deduction for the advance payment, then in future Assessment Years also deduction will not be allowed because in those years the condition of "ACTUALLY PAID" will not be satisfied because the actual payment would relate to past year and not in the previous year relevant to any succeeding Assessment Year.