Section 23(4)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 27] [Section 23(4)] [Section 23] [Entire Act]

Union of India - Subsection

Section 23(4)(b) in The Income Tax Act, 1961

(b)the annual value of the house or houses, other than the house in respect of which the assessee has exercised an option under clause (a), shall be determined under sub-section (1) as if such house or houses had been let.]

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Union of India - Subsection

Section 23(4)(b) in The Income Tax Act, 1961