Home > Income Tax Act 2025 > Section-21Last Updated: Feb 20th 2025
Section-21 provides for determination of annual value and also seeks to define the annual value of property. Learn to understand the section-21 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
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.