## House Property Situated Outside India
Taxability of foreign house property income turns entirely on the residential status of the assessee.
| Residential status | Taxability of foreign house property income |
|---|---|
| Resident & Ordinarily Resident (individual/HUF) | Taxable whether or not the income is brought into India |
| Non-Resident (NR) or Resident but Not Ordinarily Resident (RNOR) | Taxable only if received in India |
Key point: Even for foreign property, municipal taxes paid abroad are deductible while computing NAV, provided the property's income is chargeable under Section 23.