Section 134(4)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 134(4)] [Section 134] [Entire Act]

Union of India - Subsection

Section 134(4)(a) in The Income Tax Act, 2025

(a)any residential accommodation is—

(i)owned by the assessee or by his spouse or minor child or, where such assessee is a member of a Hindu undivided family, by such family at the place where he ordinarily resides or performs duties of his office or employment or carries on his business or profession; or

(ii)owned by the assessee at any other place, being accommodation in the occupation of the assessee, the value of which is to be determined under section 21(6) or (7)(a); or

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Union of India - Subsection

Section 134(4)(a) in The Income Tax Act, 2025