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Income_tax_2025

Section / Rule Number Content


Heads of income.
Income not forming part of total income and expenditure in relation to such income.
B.—Salaries
Income from Salary.
Perquisite.
Profits in lieu
Deductions from salaries.
Income from house property
Determination of annual value.
Deductions from income from house property
Arrears of rent and unrealised rent received subsequently.
Property owned by co-owners.
Interpretation

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