Which one is correct? or both..relating hp(taxation)

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While Calculating NAV.....whether to deduct the amount of Unrealise rent from GAV...or From after geeting standard deduction and Interest..??

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Unrealised rent shal be deduct from ACTUAL RENT RECEIVED &  highest amount shall be taken as GAV from comapaing expected rent & actual rent received...

 

Thanx n Regards

VIPIN KUMAR

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