Section – 18 : [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
February 27, 2018
Section – 23 : Annual value how determined
February 27, 2018

Section – 22 : Income from house property

22. 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”.

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