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

Union of India - Subsection

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

(c)"housing unit" means an independent residential unit with separate facilities for living, cooking and sanitary requirements, distinctly separated from other residential units within the building - (i) directly accessible from an outer door or through an interior door in a shared hallway and not by walking through another household's living space and (ii) excluding any shared dining areas;