(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 clause (a) of sub-section (2) or, as the case may be, clause (a) of sub-section (4) of section 23.] [ Substituted by Act 14 of 2001, Section 40, for " under sub-Clause (i) of clause (a) or, as the case may, be clause (b) of sub-section (2) of section 23" (w.e.f. 1.4.2002).]
