25A. Special provision for cases where unrealised rent allowed
as deduction is realised subsequently.- Where a deduction
has been made under clause (x) of sub-section (1) of section
24 as it stood immediately before its substitution by the
Finance Act, 2001 in the assessment for any year in respect
of rent from property let to a tenant which the assessee cannot
realise and subsequently during any previous year the assessee
has realised any amount in respect of such rent, the amount
so realised shall be deemed to be income chargeable under
the head “Income from house property” and accordingly
charged to income-tax (without making any deduction under
section 23 or section 24 as it stood immediately before its
substitution by the Finance Act, 2001) as the income of that
previous year, whether the assessee is the owner of that property
in that year or not.
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