B-1. Only one House under own Occupation.
Annual value is taken as nil.
B-2. More than one house under own occupation.
Annual value of one house is taken as NIL and other house/houses are deemed to be let.
B-3. House Property consists of various independent units and one is under own occupation and others are let out.
Annual value of one unit is taken as NIL and other unit/units are treated as let out.
B-4. If house property is partly let out and partly self-occupied, it is to be treated as
(a) if units are inseparable and it is treated as one house then no benefit of self-occupation shall be allowed;
(b) if units are separable, each unit or part is to be treated as a separate house and it shall get respective treatment.
B-5. House property is let out for part of the year and under own occupation for part of the year.
Whole property is treated as let out house property and no benefit of self- occupancy shall be allowed. But actual rent is taken only for number of months house , property is actually let out. As such it gets the same treatment as is for unrealised rent.