Guide to .. Tax Management ,Tax Planning and Tax Saving
 

CONTENT : Income Under the Head 'House Property' [ Sec. 22 to 25]

 

1. Definition & Meaning of the Head ‘ Income from House Property’

2. Deemed Owner of House Property

3. Exempted Incomes From House Property [Section-10]

4. Exempted Incomes from Cooperative Society

5. Annual Value as Calculation of Income from House Property

6. Determination Of Annual Value Of    House Property

7. Selection of Annual Rental Value (Gross Annual Value) for Let Out House Property

8. Deductibility of Taxes Levied by Local Authority (i.e. Municipal taxes) while computing Annual Value of House Property Income [Proviso to Section 23(1)]

9. Selection of Annual Rental Value for Self-Occupied House Property

10. DEDUCTIONS U/S - 24 Out of Net Annual Value (NAV) of House Property Income

11. Treatment of Pre-acquisition/Pre-construction period Interest

12. Treatment of Unrealised Rent of House Property Income
 
13. Income from House Property ( Complete Tax Treatment )

1.

Income chargeable to Tax under the head “House Property”

2.

Meaning of Deemed Owner

3.

Meaning of Composite Rent with Tax Treatment

3.1. Tax Treatment of Composite Rent of Building Let Out along with Other Assets

3.2. Tax Treatment of Composite Rent in a case of Letting of Building along with Provision of Services

4.

Computation of Income from a Let Out Property

5.

Computation of Gross Annual Value (GAV) of a Let Out Property

5.1. Computation of reasonable expected rent of a let out property (i.e. step-1).

5.2. Computation of actual rent of a let out property (i.e. step 2)

5.3. Computation of gross annual value of a let out property (i.e. step 3)

6.

Computation of Gross Annual Value in the case of a Property which is Vacant for some time during the year

7.

Expenses to be Deducted from Gross Annual Value of a Let Out Property

8.

Pre-Construction Period

9.

Meaning of Self-Occupied Property

10.

Computation of Income from Self Occupied Property

11.

Tax implication of more than one House Property occupied for Residence Purpose

12.

Deduction in respect of Interest on Housing Loan in case of Self-Occupied Property

13.

Computation of income when property is Self-Occupied for part of the year and Let Out for part of the year

14.

Computation of income when, part of the property is Self-Occupied and part is Let Out

15.

Tax treatment of Unrealised Rent which is subsequently realised

16.

Tax treatment of Arrears of Rent

17.

Deduction in respect of Interest on Loan taken for Residential House Property

18. FAQ ( Freequently Asked Questin ) on 'Income from House Property'
 
 

 
 
 
 
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