head
Contents
Ownership of property:
Person who owns the building need not also be the owner of
the land upon which it stands.
Ownership includes deemed ownership
Amoun
t (`)
xxx
xx
xxx
xx
xx
xxx
prior
to
date
of
completion
of
` 2,00,000/-
Capital is borrowed on or
after 1st April 1999 for
acquiring or constructing a
property
AND
The acquisition or
construction should be
completed within 3 years,
from the end of FY in which
capital was borrowed
` 30,000/-
Arrears of rent
Section 25AA
Section 25B
shall
be
10
[Sec. 26]
11
Deemed owners
[Sec. 27]
12
ii.
iii.
Deemed owners
[Sec. 27]
13
14
15
10(1)
10(19
A)
10(20)
10(21)
10(24)
13A
22
23(2)
16
17
18
19
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