Section mapper · House property and home loans
Section 25A of the Income-tax Act, 1961 is now
section 23 of the Income-tax Act, 2025
Arrears of rent and unrealised rent you finally receive.
- Was
s.25A, Income-tax Act, 1961 (repealed)- Is now
s.23(1) and (2), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 23 taxes arrears of rent and subsequently realised unrealised rent as house property income in the year of receipt, whether or not you still own the property, and keeps the flat 30% deduction against that amount.
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.23 → s.21 — Annual value of a house — how the taxable rent is worked out
- s.24 → s.22 — House property deductions — the 30% standard deduction and home loan interest