Section-23: Arrears of rent and unrealised rent received subsequently

Section-23 : Arrears of rent and unrealised rent received subsequently

Section-23 provides for taxability of arrears or unrealised rent received subsequently irrespective of ownership of the property in tax year. Learn to understand the section-23 as it is, it's help and useful links to follow.

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

1. Section-23 as per act

The amount of arrears of rent received by an assessee from a tenant, or the unrealised rent realised subsequently from a tenant, shall be deemed to be the income from house property in respect of the tax year in which such rent is received or realised.
The amount deemed to be income from house property under sub-section (1) shall be included in the total income of the assessee under the head Income from house property, whether the assessee is the owner of the property or not in that tax year.
A sum equal to 30% of the arrears of rent or the unrealised rent referred to in sub-section (1) shall be allowed as deduction

1961 → 2025

Income Tax Act Section Code Mapper

Quickly find the corresponding section under the new Income Tax Act, 2025.

Examples:80C → 123 • 192 → 392(1–8)

Section-23 : Arrears of rent and unrealised rent received subsequently

1. Section-23 as per act

Income Tax Act Section Code Mapper

2. Help and useful links for Section-23

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Section-23 : Arrears of rent and unrealised rent received subsequently

1. Section-23 as per act

Income Tax Act Section Code Mapper

2. Help and useful links for Section-23

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