Income from House Property

From taxable income from all the three houses for the assessment year 2020-21 from the following information of Anil:-

House 1
Standard Rent p.a 48,000
Fair Rent p.a 55,000
Municipal Value p.a 60,000
Annual Rent 72,000
Municipal Taxes (full year) 10%
Paid/Unpaid by House Owner UnPaid
Vacany Period 3 months
Unrealized Rent 2 months
Loan to construct House 8,00,000
Loan obtained on 1 April.15
House construction on 1 June. 17
Rate of interest 8%

House 2
Standard Rent p.a 60,000
Fair Rent p.a 72,000
Municipal Value p.a 66,000
Annual Rent 90,000
Municipal Taxes (full year) 10%
Paid/Unpaid by House Owner Paid
Vacany Period 2 months
Unrealized Rent 3 months
Loan to construct House 10,00,000
Loan obtained on 1 April.18
House construction on 1 June. 19
Rate of interest 10%

House 3
S.R. p.a 72,000
F.R. p.a 78,000
M.value p.a. 96,000
Annual Rent 1,08,000
M.Taxes(full year) 3.75 %
Paid/Unpaid by House Owner Paid
Vacany Period 1 months
Unrealized Rent 6 months
Loan to construct House 1,00,000
Loan obtained on 1 April.16
House construction on 1 June. 17
Rate of interest 10%