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[Cites 0, Cited by 0] [Section 11OA(5)] [Section 11OA] [Entire Act]

Union of India - Subsection

Section 11OA(5)(e) in Income Tax Rules, 1962

(e)"rentable area" means the carpet area at any floor level, including the carpet area of kitchen, pantry, store, lavatory, bathroom, fifty per cent of unglazed verandah and hundred per cent of glazed verandah, in accordance with the provisions of the Indian Standard - Method of Measurement of Plinth, Carpet and rentable Areas of Buildings, IS 3861 : 2002, formulated and published by the Bureau of Indian Standards;