Section mapper · House property and home loans
Section 23 of the Income-tax Act, 1961 is now
section 21 of the Income-tax Act, 2025
Annual value of a house — how the taxable rent is worked out.
- Was
s.23, Income-tax Act, 1961 (repealed)- Is now
s.21, Income-tax Act, 2025- In force from
What changed
Renumbered only.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.22 → s.20 — Income from house property — what gets taxed under this head
- s.24 → s.22 — House property deductions — the 30% standard deduction and home loan interest