Municipal tax deduction

This discussion clarifies municipal tax deductions for a rental property. The consensus is that you can only claim municipal tax for the period the property was actually let out (August to March), not for the preceding self-occupied period (April to July). While Section 23(3) allows for deductions on municipal taxes paid during the previous year, even if the property was partly self-occupied and partly let out, the deduction is proportional to the letting period.