Income From House Property

No. Only on payment basis, deduction is allowed

ONLY PAID IS ALLOWED NOT PAYABLE 

PAID AND PAID BY OWNER EVEN NOT BY TENANT 

Municipal  Taxes actually paid and borne by the assessee  during the previous year  are allowed  as deductions . section 23 (1) proviso  of the income tax act 1961

Municipal Tax Deduction allowed from GAV on Payment basis if paid by owner only of Property.

only on paid basis related to relevant ay