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".
Section 13 Section 11 not to apply in certain cases
Section 13A Special provision relating to incomes of political parties
Section 13B Special provisions relating to voluntary contributions received by electoral trust
Section 14A Expenditure incurred in relation to income not includible in total income
Section 16 Deductions from salaries
Section 17 Salary, perquisite and profits in lieu of salary defined
Section 22 Income from house property
Section 23 Annual value how determined
Section 24 Deductions from income from house property
Section 25 Amounts not deductible from income from house property