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Second house self occupied

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ANUP WALIA

Others

32 Points Posted on 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 ?

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Quick Summary

A retired individual has moved to their self-owned house in Gurgaon, leaving their Delhi flat vacant. Previously, they paid income tax on the Delhi flat as 'deemed let out'. Following the February 2019 interim budget, they seek clarification on whether their vacant Delhi flat can now be treated as a second self-occupied property, thus avoiding tax. The discussion confirms this relaxation applies if no rent is being received and clarifies that conditions related to employment or profession under Section 23 are not applicable in this scenario.