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suraj kumar

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80g 12a

started by suraj kumar on 02 Aug 13
  • suraj kumar
     
    The amount so received, after deducting shall be deemed to be the income chargeable under the head "Income from house property" and accordingly charged to income-tax as the income of that previous year in which such rent is received, whether the assessee is the owner of that property in that year.
    (a)is the owner of any property consisting of any buildings or lands appurtenant thereto which has been let to a tenant; and
    (b) has received any amount, by way of arrears of rent from such property, not charged to income-tax for any previous year,
    http://www.pusha.se/80g-12a

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