Heads of Income
Income from House Property
Annual value, self-occupied vs let-out, standard deduction, home-loan interest.
Income-tax Act, 1961
Sections 22–27
Income-tax Act, 2025
Clauses 20–25
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Side-by-side clauses
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- §22-23
Annual value = higher of expected rent or actual rent received, less municipal taxes paid.
Cl. 20-21Same computation; drafting simplified into a single formula.
No working note
- §23(2)
Two self-occupied houses may be treated as having nil annual value.
Cl. 21(4)Two self-occupied houses retained; conditions consolidated in one clause.
No working note
- §24(a)
Flat 30% standard deduction of annual value.
Cl. 22(a)Flat 30% deduction retained.
No working note
- §24(b)
Interest on housing loan deductible; ₹2 lakh cap for self-occupied property.
Cl. 22(b)₹2 lakh cap retained for self-occupied; let-out remains uncapped subject to §71-style loss cap.
No working note
- §71(3A)
Loss under house-property head set-off against other heads capped at ₹2 lakh per year.
Cl. 108₹2 lakh loss-set-off cap retained; excess loss carried forward up to 8 years.
No working note
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