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Section 25A: Special provision for arrears of rent and unrealised rent received subsequently

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Special provision for arrears of rent and unrealised rent received subsequently.

(1) The amount of arrears of rent received from a tenant or the unrealised rent realised subsequently from a tenant, as the case may be, by an assessee shall be deemed to be the income from house property in respect of the financial year in which such rent is received or realised, and shall be included in the total income of the assessee under the head "Income from house property", whether the assessee is the owner of the property or not in that financial year.

(2) A sum equal to thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section (1) shall be allowed as deduction.

Where this provision sits

ActThe Income-tax Act, 1961
Section25A
Marginal noteSpecial provision for arrears of rent and unrealised rent received subsequently
JurisdictionCentral
StatusRepealed

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