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It means Rent of previous period received in current period



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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.