Section 22(1)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 22(1)] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(1)(c) in The Income Tax Act, 2025

(c)where the capital referred to in clause (b) is borrowed during any period prior to the tax year in which the property has been acquired or constructed, the amount of any interest payable for the said prior period in five equal instalments for the said tax year and for each of the four immediately succeeding tax years.

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Union of India - Subsection

Section 22(1)(c) in The Income Tax Act, 2025