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The Tribunal in 27ITR (Trib)- OL 1 held that rent derived from  open land would be assessable under the head other sources and not house property thereby declining 30% standard deduction u/s 24.

 It is not unusual that vacant lands also have a cost bearing as one may incur property taxes, maintenance charges , ground rent, security charges etc., which one may be deprived off even under section 57 which again make reference to only amounts admissible otherwise under section 30 ( w.r.t. building premises). 

There is a need for amendment in section 22 /57 to provide for deductions against rent incomes from open lands also for the given fact that rates of TDS for rent u/s 194-IA are also uniform for both land or buildings. 

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