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Home > Income Tax Act 2025 > Section-20Last Updated: Feb 13th 2025

Section-20 : Income from house property

Learn to understand the section-20 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-20 as per act

  1. The annual value of property consisting of any buildings or lands appurtenant thereto, owned by the assessee shall be chargeable to income-tax under the head "Income from house property".
  2. The provisions of sub-section (1) shall not apply to such portions of the property, as occupied by the assessee for his business or profession, the profits of which are chargeable to income-tax.

2. Help and useful links for Section-20

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Income Tax on House Property Guide & FAQs
  4. A Guide on House Property Income Tax Savings



How to get help from EZTax.in



Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.