# Arrears of Rent & Unrealised Rent Recovered Later [Section 25A]
This section handles rent received in a later year — either as arrears (previously due but unpaid) or as unrealised rent that is finally recovered.
## Charging Provision [Sec 25A(1)]
- Any arrears of rent or unrealised rent received subsequently is taxed as Income from House Property in the year it is received.
- It is taxable irrespective of whether the assessee still owns the property in the year of receipt.
## Standard Deduction [Sec 25A(2)]
- A flat 30% deduction is allowed on such arrears / recovered unrealised rent.
- Net taxable amount = 70% of the amount received.
## Why This Matters
- Even a former owner (who has since sold the property) is taxed when old dues are recovered.
- No other expense deduction is allowed against it — only the flat 30%.