Section mapper · House property and home loans
Section 27 of the Income-tax Act, 1961 is now
section 25 of the Income-tax Act, 2025
Who counts as the owner of a house for tax purposes.
- Was
s.27, Income-tax Act, 1961 (repealed)- Is now
s.25, Income-tax Act, 2025- In force from
What changed
Renumbered, and retitled from a definition to an interpretation clause. Section 25 still deems the transferor-spouse or transferor-parent, the holder of an impartible estate, the member of a co-operative or company holding under a house-building scheme, and the buyer in possession under section 53A of the Transfer of Property Act to be the owner.
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.
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