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[Cites 0, Cited by 539] [Section 23] [Entire Act]

Union of India - Subsection

Section 23(3) in The Income Tax Act, 1961

(3)The provisions of sub-section (2) shall not apply if,-
(a)the house or part of the house is actually let during the whole or any part of the previous year; or
(b)any other benefit therefrom is derived by the owner.