Section 23(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 16] [Section 23(2)] [Section 23] [Entire Act]

Union of India - Subsection

Section 23(2)(b) in The Income Tax Act, 1961

(b)cannot actually be occupied by the owner by reason of the fact that owing to his employment, business or profession carried on at any other place, he has to reside at that other place in a building not belonging to him, the annual value of such house or part of the house shall be taken to be nil.

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Union of India - Subsection

Section 23(2)(b) in The Income Tax Act, 1961