25AA. [ Unrealised rent received subsequently to be charged to income-tax. [ Inserted by Act 14 of 2001, Section 18 (w.e.f. 1.4.2002).]
- Where the assessee cannot realise rent from a property let to a tenant and subsequently the assessee has realised any amount in respect of such rent, the amount so realised shall be deemed to be income chargeable under the head "Income from house property" and accordingly charged to income-tax as the income of that previous year in which such rent is realised whether or not the assessee is the owner of that property in that previous year.] [ Substituted by Act 16 of 1972, Section 7, for Explanation 1 (w.e.f. 1.4.1973).]
