{"id":5179,"date":"2018-03-13T13:22:42","date_gmt":"2018-03-13T07:52:42","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5179"},"modified":"2018-03-13T13:23:22","modified_gmt":"2018-03-13T07:53:22","slug":"rule-4-unrealised-rent","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-4-unrealised-rent\/","title":{"rendered":"Rule &#8211; 4, Unrealised rent"},"content":{"rendered":"<p><sup>86<\/sup><strong>4.<\/strong> For the purposes of the Explanation below sub-section (1) of section 23, the amount of rent which the owner cannot realise shall be equal to the amount of rent payable but not paid by a tenant of the assessee and so proved to be lost and irrecoverable where,\u2014<\/p>\n<p style=\"padding-left: 30px;\">(a) the tenancy is bona fide;<br \/>\n(b) the defaulting tenant has vacated, or steps have been taken to compel him to vacate the property;<br \/>\n(c) the defaulting tenant is not in occupation of any other property of the assessee;<br \/>\n(d) the assessee has taken all reasonable steps to institute legal proceedings for the recovery of the unpaid rent or satisfies the Assessing Officer that legal proceedings would be useless.<\/p>\n<p>Reference: www.incometaxindia.gov.in<\/p>\n","protected":false},"excerpt":{"rendered":"<p>864. For the purposes of the Explanation below sub-section (1) of section 23, the amount<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[403,6633,811,6637,6635,4437,6634,4566,529,897,6636,899],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5179"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5179"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5179\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5179"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}