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be
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•thtan d su ch co nd iti on s
;"} f!!!e~ ree ""91,,-'d bliie le pl 11eps to ge
ar e:
an th e con(). · .,
3 of the asses see occupied by the sa t the house
rty ''" '"• .,1 !\ 1
propn;;
e e; as
,.;;::. sessee h8S tak- en m e te na nt Prop er
I- lej !f.....'it
..:::.. -__ep
_s.-L-Jo r reco · ty vacated "
pr
( b)oceedings wouf very of re nt or ·· trc,-tn th~ ,_ ::t-. . .
cj_J,e use ess. . . ~~ . ...,.,___~
1J.
C t::,e -
-- nrv is bo na fide (genume) satisfies the ,. ·,f :\ '
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Recovery of unrealised , ~"·-'
rent Secti_on 25 A .
Jf an y assessee has recove
• come of the as red un re ab ze d renL in su ··, , ~ : · •
bs eq ue nt ye ar
sessee unde
f:1ouse property in his na m r th e he ad ho us e pr op er ty an d it d O
e in th at ye ar or no t If
s, rent -
so re cove re .i
f:· '
e income of the assessee as se ss ee ha s r ec eino 'f. _
. un vet dm att
an yer. w1 ie: ~•\ ~
\ "'< t.:. \ t _·
I derd t h e h ead other
1
-~i q
b oceedin s it
will not be al ow e to be d d d so ur ce s. If ass es se e ha ~tere,;, .
;,.

-
pr
A slll#. ,m l to tJ,i. e ~c te . s ~ lt w':1\\~."t.,•, < st.
er cent o the unrealised re incurred a,, \-,. ,_·_c-1·_
nt sh al be a lo
~ t ~ \ \lti ,~-
·_,- . ·
Illustration 5: Co m oss annual value in the f ol
lo w in cases for the
Particulars Situation 1 Si tu at io n 2 assessment
Situatio
11 ,000 n l o/-
13,000 . l~ sQ()O
Munici .m. 12,000 11,000 . :' -·: ·. · i-8,000 . ·
Standar 13,000 12,000 17,000,
Rent received/ receivable 8,000 12,500 17,000 -
(
Vacanc
Unrealised rent 2 months . 3 month ·
1 month / -
' J ~~\\\
Solution: 1 month 3 ·mo\1
Situation 1
Com~utation of Gross Ann
(a) Farr Rent
ual Value
(11,000 x) 2)
(b) Municipal Valuation
(12,000 X 12)
c) Higher of (a) or {b)
i) Standard Rent
(13;000 X 12)
) Expected Rent
Rent ReceivedJR{Lo~er of (c)
'Rnn" .. or (d) }
, ._