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COMPUTATION OF TOTAL INCOME


C. Income from house property


22.
Income from house property

The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head Income from house property.


Chapter 4 Index
 

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