Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 21(7)] [Section 21] [Entire Act] Union of India - Subsection Section 21(7)(b) in The Income Tax Act, 2025 (b)shall not apply, if the house or any part thereof is actually let during any time of the tax year, or if the owner derives any other benefit from it.