25B. Special provision for arrears of rent received.-
Where the assessee—
(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,
the amount so received, after deducting a sum equal to thirty
per cent of such amount, 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 or not.
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