Section 23(1)(c) in The Income Tax Act, 1961

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Union of India - Subsection

Section 23(1)(c) in The Income Tax Act, 1961

(c)where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less than the sum referred to in clause (a), the amount so received or receivable:

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Union of India - Subsection

Section 23(1)(c) in The Income Tax Act, 1961