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

Union of India - Subsection

Section 23(2) in The Income Tax Act, 2025

(2)The amount deemed to be income from house property under sub-section (1) shall be included in the total income of the assessee under the head "Income from house property", whether the assessee is the owner of the property or not in that tax year.