Unrealised rent

Dear All,

Kindly do let me know the treatement of Unrealised rent ??

is it deduct from GAV or prior to GAV for finding out of GAV????

Thanks in advance for your kind support

Praveen Mishra

9911308025

if property is letout and vacant due to vacancy than below equation is true or need any modification

Annual Rent>Deemed Rent>Actual rent Received than 

GAV would be Actual rent Received or else Deemed rent

and after that shall we reduce vacant period rent from GAV or not???????