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

[Cites 0, Cited by 169] [Section 23(1)] [Section 23] [Entire Act]

Union of India - Subsection

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

(b)where the property or any part of the property is let and the actual rent received or receivable by the owner in respect thereof is in excess of the sum referred to in clause (a), the amount so received or receivable; or

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Union of India - Subsection

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