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 9] [Section 23(3)] [Section 23] [Entire Act] Union of India - Subsection Section 23(3)(a) in The Income Tax Act, 1961 (a)the house or part of the house is actually let during the whole or any part of the previous year; or