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Course

CA Inter

Subject

Taxation

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Summary Notes

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?ਅਗਰਵਾਲ ?

28-Jan-2024

Gud nots ?

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CA Inter May24 DT(Income Tax) House property ?Notable points: ✔️ Deduction u/s 24b 'int. on borrowed. capital ' for self occupied property is not available if assessee opts for default tax regime u/s 115BAC. ✔️if there is loss of house property due to vacancy+other reasons (pg no.6 of pdf) Then final GAV= step 1.(as per amendments)
January 11th, 2024
CA Inter May24 DT(Income Tax) House property ?Notable points: ✔️ Deduction u/s 24b 'int. on borrowed. capital ' for self occupied property is not available if assessee opts for default tax regime u/s 115BAC. ✔️if there is loss of house property due to vacancy+other reasons (pg no.6 of pdf) Then final GAV= step 1.(as per amendments)