Section 25B Arrears of Rent Received

Last updated at July 15, 2026 by

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It means Rent of previous period received in current period

 

Taxability

The concept applied here is that if Income has been taxed once,it should not be taxed again.

However if it has not been taxed earlier,then it is taxed in current year.However,Standard deduction of 30% allowed

Section 25B Arrears of Rent Received - Special Cases

 

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