Assessee is an indian resident
having more than 1 property in india
also having property outside india ex. in dubai, which remains vacant through out the year
it is utilised by assessee himself only whenever he visit there
whether notional rent of such property situated outside india need to be taxed in india asif notional rent income on property situated with in india?
By plain reading of section 23(2) we can make out that nothing is specified if the property is outside India, hence shall be taxable on notional basis.
However since determination of rent could be an issue & since the assessee is an NRI and is genuinely using the house when he is in dubai risk may be taken.
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