D. leela vara prasad (visakhapatnam) (34 Points)29 December 2016
CA Anand V Kabra
(Author Teacher Mentor)
Replied 31 December 2016
Arrears denotes that, you have earn it in actual but yet not received or recovered.
Unrealised rent : there is an opportunity to earn rent but it it vaccant & no rent is earned in actual.