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TypeBare Act JurisdictionCentral Government

Finance Act, 2001 Section 18

INSERTION OF NEW SECTION 25AA AfterS.25A of the Income-tax Act-, the following section shall be inserted with effect

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https://sooperkanoon.com/act/455341

Bare act section · Research

About this section

Finance Act, 2001 Section 18 is part of Finance Act, 2001 - INSERTION OF NEW SECTION 25AA AfterS.25A of the Income-tax Act-, the following section shall be inserted with effect. Read the section text below and explore Indian court judgments that cite it.

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Section Text

SECTION 18: INSERTION OF NEW SECTION 25AA AfterS.25A of the Income-tax Act-, the following section shall be inserted with effect from the 1st day of April, 2002, namely:" '25AA. Unrealised rent received subsequently to be charged to income-tax." Where the assessee cannot realise rent from a property let to a tenant and subsequently the assessee has realised any amount in respect of such rent, the amount so realised shall be deemed to be 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 realised whether or not the assessee is the owner of that property in that previous year.

Frequently asked questions

What does Finance Act, 2001 Section 18 provide?

Section Section 18 of the Finance Act, 2001 (INSERTION OF NEW SECTION 25AA AfterS.25A of the Income-tax Act-, the following section shall be inserted with effect) is reproduced on this page as part of the Finance Act, 2001. 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, 2001 Section 18?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2001 Section 18. 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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