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What are the conditions of rule 4 to claim unrealised rent?

KRISHNAN MLN . Nov 22, 2023

A:

Rule 4 allows claiming unrealised rent when three conditions are:

  • The premises are vacated.
  • The defaulting tenant is not in occupation of any other property of the assessee.
  • The individual responsible for payment has pursued legal proceedings to recover the rent.

Nov 22, 2023

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