Second house self occupied

ANUP WALIA (Others) (32 Points)

06 May 2020  

I am a retired senior citizen.
Earlier I was staying in self owned flat in Delhi.
Since last few years I have shifted to Gurgaon and I am staying in self owned house.
I have no housing loan liability.
My  Delhi flat is lying vacant since I shifted to Gurgaon.
Till now I have been considering Delhi flat as 'self occupied', and Gurgaon house as ' deemed let out', and have been paying Income Tax on deemed rental income.
In the interim budget presented in Feb 2019, relaxation has been given to consider second unoccupied/ vacant flat as 2nd self occupied house i.e. there would be no tax burden (under 'Deemed let out' category).
Is this relaxation applicable in my case as detailed above ?