A self Occupied property is one which is used by the person for his own residential purpose. If a person has occupied more than one property for his residential purpose then only one house is treated as self occupied and others are treated as "Deemed to be let out". If a person uses his property for carrying on the business and profession then income from such property is not chargeable to tax under House Property.
Self occupied property, Tax return In this page we explained about self occupied property and the conditions under which this will applicable
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