Section 22: Income from house property

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

C.—Income from house property

Income from house property.

The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head "Income from house property".

Where this provision sits

Act	The Income-tax Act, 1961
Section	22
Marginal note	Income from house property
Jurisdiction	Central
Status	Repealed
Judgments citing it	5

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