RULE 21 INCOME-TAX RULES 2026 Unrealised rent.
RULE 21 INCOME-TAX RULES 2026 Unrealised rent. 21. For the purposes of section 21(4), the amount of rent which the owner cannot realise shall be equal to the amount of rent receivable by the assessee but not paid by a tenant of the assessee and so proved to be lost and irrecoverable where, — (a) the… Read More »