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TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 13

INSERTION OF NEW SECTION 25-B After Section 25-A of the Income Tax Act, the following section shall be inserted with

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https://sooperkanoon.com/act/455213

Bare act section · Research

About this section

Finance Act, 2000 Section 13 is part of Finance Act, 2000 - INSERTION OF NEW SECTION 25-B After Section 25-A of the Income Tax Act, the following section shall be inserted with. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) is the owner of any property consisting of any buildings or lands appurtenant thereto which has been let to a tenant; and (b) has received any amount, by way of arrears of rent from such property, not charged to income-tax for any previous year, the amount so received, after deducting a sum equal to one-fourth of such amount for repairs of, and collection of rent from, the property, shall be deemed to be the income chargeable under the head "Income from house property" and accordingly charged to income-tax as the income of that previous year in which such rent is received, whether the assessee is the owner of that property in that year or not.'.

Frequently asked questions

What does Finance Act, 2000 Section 13 provide?

Section Section 13 of the Finance Act, 2000 (INSERTION OF NEW SECTION 25-B After Section 25-A of the Income Tax Act, the following section shall be inserted with) is reproduced on this page as part of the Finance Act, 2000. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2000 Section 13?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 13. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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