Arrears of Rent and Unrealised Rent Received Subsequently [Section 25A]
· Chapter
Income from House Property
39 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Charging Section & Conditions for Chargeability [Section 22]
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3
Charging Section 22 — Scope of House Property Income
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4
Charging Section 22 — conditions for chargeability, ownership, and exceptions
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5
Circumstances when notional income is charged to tax
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6
Composite Rent — separable vs inseparable letting
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7
Computation Format — Income from House Property
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8
Computation format and determination of Gross Annual Value (GAV) and Net Annual Value (NAV)
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9
Computation of House Property Income & Section 24 Deductions
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10
Conditions for Chargeability of House Property Income [Sec 22]
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11
Deductions from NAV under Section 24 — standard deduction and interest on borrowed capital (with regime-wise SOP limits)
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12
Deductions from Net Annual Value [Section 24]
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13
Deemed Owner — Section 27
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14
Deemed Ownership [Section 27]
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15
Determination of Annual Value — Section 23(1)
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16
Determination of Gross Annual Value (GAV)
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17
Format for Computation of Income from House Property
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18
Gross Annual Value (GAV) – Special Cases
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19
Gross Annual Value (GAV) — Section 23
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20
House Property Income — Joint Owners (Section 26)
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21
Income from Co-Owned Property [Section 26]
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22
Interest Deduction Limits & Set-off under Default vs Optional Tax Regime [Sec 24(b), 71, 115BAC]
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23
Interest on Borrowed Capital — Section 24(b)
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24
Joint Ownership / Co-Ownership — Section 26
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25
Municipal Tax — Deduction from GAV
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26
Pre-Construction Period (PCP) Interest
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27
Pre-Construction Period Interest (PCPI)
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28
Property Held as Stock-in-Trade
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29
Property Let Out for Part of Year and SOP for Part of Year
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30
Property Partly Let Out and Partly Self-Occupied (Area-wise)
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31
Recovery of Unrealised Rent and Arrears — Section 25A
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32
Standard Deduction under Section 24(a)
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33
Taxability of house property situated outside India (residential status linkage)
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34
Treatment of Municipal Taxes / Property Taxes
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35
Treatment of Unrealised Rent (Rule 4)
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36
Treatment of Vacancy
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37
Types of House Properties (SOP, LOP, DLOP)
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38
Types of House Properties — SOP, LOP, DLOP & Stock-in-Trade
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39
Types of house property — LOP, SOP/UOP, DLOP, part-year and partly-let property
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