Section 20: Income from house property

The Income-tax Act, 2025Central Act · Act 30 of 2025

C.—Income from house property

Income from house property.

(1) The annual value of property consisting of any buildings or lands appurtenant thereto, owned by the assessee shall be chargeable to income-tax under the head "Income from house property".

(2) The provisions of sub-section (1) shall not apply to such portions of the property, as the assessee may occupy for his business or profession, the profits of which are chargeable to income-tax.

Where this provision sits

Act	The Income-tax Act, 2025
Section	20
Marginal note	Income from house property
Jurisdiction	Central
Status	In force as published by the source

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