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Interest on Loan for Immovable Property income under House Property-Business-Capital Gain

Introduction Currently, we are passing through the scenario of recession in the real estate sector. Many people have made investment ...
Introduction

Currently, we are passing through the scenario of recession in the real estate sector. Many people have made investment in properties like house, plots, land etc. by forecasting that the return will be high as yield in past. However, the return is very less as compared to forecast. Many of them have borrowed fund from banks, NBFC’s, other sources on which interest is required to be paid. Now what shall be the treatment of interest paid?

The Objective of the analysis is the treatment of interest paid on acquisition of immovable property, as the interest is governed by various heads and sections depending upon the use and treatment of the property. How the interest cost is treated differently under different situations is discussed in this article.

CA. Aadish A. Jain (Email: caaadish@gmail.com)

Income House Property

Section 22 of Income-tax Act, 1961 (the Act) requires “The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as assessee may occupy for the purposes of any business or profession carried on by him the profits of which are chargeable to income tax, shall be chargeable to income-tax under the head "Income from house property". 

Here, the words “property consisting of building or land appurtenant thereto” is under scope of Section 22 of the Act. All other types of property are excluded from scope of Section 22 of the Act. This means, income from letting of vacant plot not appurtenant to any building is not chargeable under Section 22 of the Act.

Even though the business of assessee is letting of house property, income earned by assessee out of business of letting of house property is taxable under the head income from house property.

Moreover, it will also not make any difference if the property is stock in trade for assessee. Meaning, if the assessee is engaged in the business of purchase and development of property, any income derived by the assessee from vacant house property which is not sold, shall be taxable under the head income from house property.

Annual Value of house property is computed with reference to provisions of Section 23 of the Act.

Section 24 of the Act provides that income under the head 'house property' shall be computed after making the following deductions, namely:

(a) Standard deduction i.e. Sum equal to 30% of annual value as determined as per Section 23,

(b) where the property has been acquired, constructed, repaired, renewed or reconstructed with borrowed capital, the amount of any interest payable on such capital.

Section 24(b) lays down the word interest payable on acquisition, construction, repair, renovation or reconstruction of property. Any property which is covered by provision of Section 22 if acquired, constructed, repaired, renovated or reconstructed with borrowed fund, then the interest shall be governed by Section 24(b). Moreover, if the fund is borrowed for acquisition of land and building is constructed with own capital, then the interest on borrowing of land is allowable as deduction subject to proviso to Section 24(b).

This means, under the head ‘income from house property’, interest in respect of only immovable property consisting of building or land appurtenant thereto is allowable, which is not used by assessee

Profit and Gain from Business and Professions

Section 36(1)(iii) provides for deduction of amount paid as interest in respect of capital borrowed for the purpose of business or profession. 

Before the insertion of the proviso to Section 36(1)(iii), interest paid in respect of capital borrowed for business and profession can be claimed as deduction. The same was settled by various decisions e.g. 

  • CIT vs. Associated Fibre & Rubber Industries (P.) Ltd. [1999] 102 Taxman 700 (SC)
  • Dy. CIT vs. Core Health Care Ltd. [2008] 167 Taxman 206 (SC)
  • Jt. CIT vs. United Phosphorus Ltd. [2008] 167 Taxman 261 (SC)

However, with effect from 01-04-2004 following proviso has been inserted to Section 36(1)(iii) which 
is as under:

“Provided that any amount of the interest paid, in respect of capital borrowed for acquisition of an asset for extension of existing business or profession (whether capitalised in the books of account or not); for any period beginning from the date on which the capital was borrowed for acquisition of the asset till the date on which such asset was first put to use, shall not be allowed as deduction.”

The objective behind the insertion of the proviso is to make the Section more clear and clarify all the doubts behind this. However, the proviso has the possibility of different meanings of various words in it.

i. “Asset” - Proviso says ‘interest paid in respect of capital borrowed from acquisition’ of an asset. Definition of asset is neither given in the Act or Section. In general terms, asset means all the assets including current asset, investment and fixed assets.

ii. “Capitalisation” - The word 'Capitalisation'  has also not been defined in the Act. In general terms, 'Capitalisation' means expense is not treated as revenue shall be shown in balance sheet.

Proviso nowhere talks of capitalisation of interest cost incurred in respect of capital borrowed for acquisition of an asset. It only says that interest shall not be allowable in respect of capital borrowed for extension of existing business or profession for any period beginning from the date on which the capital was borrowed for acquisition of the asset till the date on which such asset was first put to use.

Moreover, Explanations 8 to Section 43(1) only says that the actual cost of asset shall not include the cost of interest on acquisition of asset as so much of amount as relatable to period after such asset is first put to use.Explanations only talk of non-addition of cost of interest on acquisition after the date asset is put to use. It never talks of capitalisation cost of interest relating to the period before asset is first put to use.

In case where assessee has acquired immovable property consisting of building and land appurtenant thereto and if the same is not used by assessee during the concerned financial year then in that case property is treated as house property and same shall be governed by provision of Section 22 to Section 25 because Section 22 clearly covers the property which is consisting of land and building and other than such portion which assessee may occupy for the purpose of business and profession.

Here, one has to also consider proviso to Section 36(1)(iii) i.e. whether such property is acquired for extension of existing business or not. Moreover, one has to also consider situation where assessee is engaged
in business of purchase and development of property and income is earned by assessee out of vacant house property, and what shall be the treatment of interest paid for acquisition of property. The same shall be allowable under the head 'house property' or profit and gain from business and profession?

Capital Gain

Section 48 specifies the mode of computation of Capital Gain. As per Section 48, 

“The income chargeable under the head "Capital gains" shall be computed, by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset the following amounts, namely :-
(i) expenditure incurred wholly and exclusively in connection with such transfer,
(ii) the cost of acquisition of the asset and the cost of any improvement thereto:”

The expression ‘expenditure incurred wholly and exclusively in connection with transfer’ means expenditure necessary to effect the transfer. 

Cost of acquisition of an asset is the value for which it was acquired by the assessee. All the expenses incurred for acquiring title to property are includible in cost of asset. The expression “cost of acquisition” has not been defined in Section 48;  while Section 55(2) defines it only in particular cases.

Now the question arises ‘whether Interest on amount borrowed for acquisition of capital asset is includible in cost of acquisition or not’?

As held by the various Courts that interest incurred for acquisition capital asset shall form part of cost of asset. For example:

1. CIT vs. Sri Hariram Hotels (P) Ltd. 188 Taxman 178 (Kar.)

“The Tribunal is justified in granting the relief to the assessee since the property has been purchased out of the loan borrowed from the Directors and any interest paid thereon is to be included while calculating the cost of acquisition of the asset.”

2. CIT vs. Raja Gopala Rao (2001) 252 ITR 459 (Mad)

“4. Here, there can be no doubt that the cost of acquisition to the assessee was not merely the amount that he had paid to the vendors but also the cost of the borrowing made by him for the purpose of paying the vendor and obtaining the sale deed.Without the money borrowed, the assessee would not have been in a position to buy the property. Payment of consideration for the sale indisputably having been made with the borrowed funds, the borrowing directly related to the acquisition and, interest paid thereon would form part of the cost of acquisition.”

So, in case where the assessee had acquired immovable property consisting building and land appurtenant thereto out of borrowed fund for business and profession and the same is not used by the assessee for his business and profession, then in that case interest in respect of such borrowing can be capitalised.

One has to consider the allowability of same interest cost under the head of income, e.g. income from house property or income from other  sources. Meaning, whether interest is allowable under the head Income from house property/Income from other sources or shall be added to cost of asset of both? Whether double deduction of interest is allowable under both heads?

In a recent judgment, the Chennai Tribunal in the case of ACIT vs. C. Ramabrahmam (2012) 27 taxmann.com 104 (Chennai – Trib.), interest on housing loan which was claimed as a deduction under Section 24(b) (while computing income from house property) was also deducted by the assessee under Section 48 (as cost of acquisition while computing capital gains from sale of such house property). Such treatment was upheld by the Tribunal.

Tribunal allowed the claim for deduction in respect of housing interest under both the provisions. While concluding so, it observed as under:

  • - Deduction under Section 24(b) and computation under Section 48 are covered by different heads of income;
  • - Both these provisions do not exclude the operation of other; 
  • - Section 24(b) is claimed only when income is offered under the head ‘house property’,whereas the cost of the same asset is taken into consideration when the property is sold and capital gains are computed under Section 48; and
  • - Interest on housing loan is expenditure in acquiring the asset.
However, the Apex Court in the case of Escorts Ltd & Another vs. Union of India (1993) 199 ITR 43 (SC) gave its observations on possibility of claiming double deductions under the Income-tax statute:

“In our view, there was no difficulty at all in the interpretation of the provisions. The mere fact that, a baseless claim was raised by some over-enthusiastic assessee who sought a double allowance or that such claim may perhaps have been accepted by some authorities is not sufficient to attribute any ambiguity or doubt as to the true scope of the provisions as they stood earlier…..
…A double deduction cannot be a matter of inference; it must be provided for in clear and express language regard being had to its unusual nature and its serious impact on the revenues of the State.”

[Headnote in Escorts Limited case]

“There is a fundamental, though unwritten, axiom that no Legislature could have at all intended a double deduction in regard to the same business outgoing. If such double deduction is intended, it will be clearly expressed.

In other words, in the absence of clear statutory indication to the contrary, the statute should not be read so as to permit assessee two deductions.”

The Karnataka High Court in the case of CIT vs. Maithreyi Pai (1985) 152 ITR 247 (Kar) observed as under:

“Mr. Bhat, however, submitted that section 48 should be examined independently without reference to Section 57. Section 48 provides for deducting from the full value of consideration received the cost of acquisition of the capital  asset and the cost of improvements, if any. The interest paid on borrowings for the acquisition of a capital asset must fall for deduction under
Section 48. But, if the same sum is already the subject-matter of deduction under other heads like those under Section 57, we cannot understand how it could find place again for the purpose of computation under Section 48. No assessee under the scheme of the I.T. Act could be allowed deduction of the same amount is
already allowed under twice over. We are firmly of the opinion that if an amount is already allowed under Section 57 while computing the income of the assessee, the same cannot be allowed as deduction for the purpose of computing the “capital gains” under Section 48. “ 

Income from other sources

Section 57(iii) reads as ‘any other expenditure (not being in the nature of capital expenditure) laid out or expended wholly and exclusively for the purpose of making or earning such income.’ This means, any expenditure incurred wholly and exclusively for the purpose of making or earning such income, then such expenditure shall be allowable subject to condition that the expenditure is not of capital nature. For the purpose of claiming deduction under this clause, it is not necessary that expenditure should result in earning of income as held by decision of CIT vs. Rajendra Prasad Moody 115 ITR 519 (SC).

Income from letting of vacant plot or income from letting of machineries, plant or furniture belonging to assessee and building, where letting of building is not separable form letting of machineries, plant or furniture, then in that case, income from renting of such property is covered under the head income from other source if the same is not a business of the assessee. In case where assessee has acquired such vacant plot of land or building which is integrated with plant and machineries out of borrowed fund, then in that case whether interest incurred on acquisition of such property shall be allowable or not? One has to see the objective of the assessee behind the acquisition and actual circumstances. Whether the same was acquired by the assessee for value increment of earning rent income? One has to also consider whether interest cost can be added to cost of asset or not (double deduction)? If the same was acquired for earning income then interest shall be allowable otherwise shall be added to cost of asset. One has to also consider the Explanation 8 to Section 43(1). 

Case Study 

Assessee presently in the business of trading has purchased property consisting of factory building and land appurtenant for the expansion of existing business. The same is purchased by assessee out of borrowed capital from various parties. However, the assessee is not able to use the same due to reason of receipt of higher business contract in trading business. As the assessee is not able to utilise the purchased factory building, assessee had let out the building and land appurtenant there to other party. Assessee is paying interest regularly to the parties from whom fund has been borrowed. 


Questions:

1) Source under which such income is taxable? 

As per Section 22, annual value of property consisting of building or land appurtenant thereto of which assess is owner other than such portion of property as assessee may occupy for purpose of any business and profession as carried on by assessee the profit of which are chargeable to income tax,shall be taxable under head income from house property. Hence, shall be taxable under the head Income from house property which shall be computed as per the provisions of Section 23 and Section 24.

2) Whether interest paid for acquisition of property is allowable u/s 36(1)(iii) or not ?
 
As per Section 36(1)(iii), deduction shall be allowed in respect of interest paid on capital borrowed for the purpose of business and profession. Before 01- 04-2004 interest paid for business purpose shall be allowed as deduction. However, with effect from 01-04-2004 due to insertion of proviso to section 36(1)(iii), Deduction shall not be allowed in respect of interest paid on capital borrowed for extension of existing business for any period beginning from the date of acquisition till date when such asset is put to use, shall not be allowable as deduction. 

The same is supported by decision of Nahar Poly Films Ltd vs. CIT (2011) 41 (1) (P&H). Hence, Interest paid shall not be allowed as deduction under Section 36(1)(iii).

3) Whether interest cost can be capitalised to the cost of building and land? 

As per Section 48(ii), cost of acquisition of an asset is the value for which in was acquired by assessee. All the expenses incurred for acquiring title to property are includible in cost of asset. As held by the various Supreme Court decisions, interest incurred for acquisition of capital asset shall form part of cost of asset. However, one has also to consider the double deduction i.e. allowability under the head income from house property as well as addition to cost of asset. One has also to consider Explanation 8 to Section 43(1) i.e. non addition of interest cost to capital asset after the date when asset is first put to use.

4) What shall be the treatment of interest in Property that is fuly vacant?

Tax under the head income from house property is not a tax upon rent of Property. It is tax on inherent capacity of building to yield the income. Annual Value shall be computed as per the provisions of Section 23. As the property is vacant during the whole year, and same is covered by Section 23(1) Gross Annual value shall be arrived at Nil. Even though the Gross annual value is Nil, Interest paid on acquisition shall not be denied. It shall be allowable under Section 24(b). Hence, even though property remain vacant during the entire year, interest paid shall be allowable under head income from house property.

5) What shall be the answer to the above question if the property was only land?

Section 22 covers only building or land appurtenant thereto of which assessee is owner. Here, the property is only land. Property only consisting of only land is not covered under house property.

Hence, income shall be chargeable under the head income from other source or Profit and gain from business profession. 

Section 57(iii) allows that any expenditure incurred (Other than capital expenditure) wholly and exclusively expanded for the purpose of making or earning income. Here, one has to consider the objective and circumstances of acquisition of land and circumstances whether the same was acquired for the purpose of renting or investment or for business purpose. If the land was acquired only with the objective of renting purpose, then interest shall be allowable as deduction against rent income from land. If the same was acquired as investment then interest cost should be capitalised to cost of land.

However, if acquired for business purpose i.e. for using in business or as stock-in-trade for land and property developers/Purchasers, then same shall be allowable as deduction. However, if the same is acquired for using in business, but not used due to some circumstances, then interest shall be added to cost of land. One has to also consider explanation to Section 43(1).

6) In the original case, if assessee has borrowed amount not specifically for the acquisition of property and at that time capital balance of capital account of the assessee was less than that of cost of property. After two years, assessee’s capital balance and interest free fund is in excess of that cost of property by bringing more interest free amount and profit from business. Moreover on application side assessee has not advance any interest free loan for other purpose. Is it necessary for assessee to claim the same under house property?

Here, at a time of acquisition of property, assessee capital balance is less than that of cost of property. But after two years assessee’s capital balance is in excess to that of cost of asset. At a time of acquisition of property generally it can be said that assessee has borrowed amount for acquisition of property.

Hence, interest paid can be allowed under Section 24b. In case where assessee by bringing amount through interest free loan profit from business, after two years, the assessee may claim the interest paid under Section 36(1)(iii) because assessee may opt that the capital balance is utilised for acquisition of property which in not used by assessee. If amount is borrowed for other purpose and utilised for business purpose, then in that case, interest so paid shall be allowed as deduction under Section 36(1)(iii). It is not necessary to establish a nexus between fund borrowed and utilised.

7) What shall be the treatment of interest paid if assessee is using such property for the purpose of storage goods?

Here, the objective of the assessee for acquisition of property is for extension of existing business. To claim expenditure under Section 36(1)(iii) it is the only condition that asset should be used for business purpose. Hence, interest paid shall be allowable under Section 36(1)(iii).

By CA. Aadish A. Jain (Email: caaadish@gmail.com)

COMMENTS

BLOGGER: 3
  1. Can double deduction of interest possible on sale of property.CGain calculation pl can any one suggest

    ReplyDelete
  2. Yes double deduction is possible as per recent judgement by supreme court

    ReplyDelete
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rate 12.36,6,NEW SERVICES UNDER SERVICE TAX,8,new tax form,1,NEW TAX RATES,5,new tds rate 2010-11,10,new tds rates fy 2009-10,11,new tds rules applicable.,8,NEW TDS RULES FY 2010-11,4,New Year's Day,1,newly weds,1,nhai bonds,4,nhai capital gain bond,4,nhai tax free bonds,4,nifty,1,nil etds challan,4,nil etds return,5,nil tds on transportor,5,Nishant Batra,2,no return for salary,2,No.402/92/2006-MC (10 of 2008),1,nomination,1,non deduction certificate,1,non deposit of TDS,1,non performing assets,1,NON RESIDENT INDIAN,16,NOR,1,note security features,3,NOTES ON 3CD,10,notice of meeting through email company,1,notice pay,5,notices etds,2,notification 19/2008 service tax,1,Notification 19/2009-ST,1,notification 22/2011,1,notification 23/2011,1,notification 24,1,NOTIFICATION 25/2012,7,Notification 26/2011,1,notification 3-2011,1,notification 32/2009 dated 27.03.2009,1,NOTIFICATION 36/2011,2,NOTIFICATION 41 DT 31.05.2010,1,notification19.03.2012,2,npa norms,3,NPCI,1,NPS,39,NRI,29,nri investment indua,4,NRI.PIO,17,NSC ACCRUED INTEREST,16,NSC INTEREST CALCULATOR,9,nsc.,12,NSDL,4,NSE,2,NUMBER TO TEXT,1,numbers in to text,1,OCI,3,official notification,1,official website,2,oidar,1,oltas,4,one increment,2,ONE RANK ONE PENSION,1,one thousand rupee note,2,online,1,ONLINE BALANCE CHECK EPF,4,online bsnl bill verification,2,online deposit of tax,7,online earning,1,online emi calculator,1,online employee provident fund,3,online epf balcnce,8,online filing of service tax return,14,ONLINE FOREX TRADING,1,online life insurance,6,ONLINE PAN,3,online pan verification,3,online rectification itr,2,online refund,16,ONLINE REFUND STATUS,7,ONLINE REGISTRATION OF COMPANY,2,online return rectification,2,online service tax,2,online services by Govt,1,ONLINE ST-3,7,online tan regsitration,6,online tds payment,4,ONLINE VAT,2,opc,2,OPEN OFFER,1,option date,2,orop,1,other forms,1,other income to employer,4,out of debt,2,OUTPUT SERVICE TAX CREDIT,1,OUTSTATION CHARGES,2,own name,1,PACKAGE SOFTWARE,2,PAN,6,PAN ADDRESS,5,pan and income tax return,1,PAN AO CODE,6,pan application excel,4,pan correction,2,pan details,1,PAN LEDGER,8,pan login,7,pan mandatory for hra,2,pan mandatory in etds,2,pan name verificatio,3,PAN ON RENT RECIPT,1,pan regsitration,2,PAN STATUS NSDL,2,PAN STATUS UTI,1,PAN STRUCTURE,4,PAN SURRENDER,2,pan transfer,1,pan verification,8,pan vs return,1,parcel,1,PARNERSHIP,1,part time course tuition fees,3,part of the year employee form 16,2,part of the year employee form 24q,3,partial reverse charge in service tax,25,partial withdrawal,3,partner salary,5,PARTNERSHIP DEED,5,PARTNERSHIP RATES,1,passport,1,PASSWORD,4,PATENT,1,pay bands,3,Pay calculator,3,pay calculator revised,1,pay commission punjab,1,pay fixation examples,2,pay per post,1,PAY SERVICE TAX ON DUE BASIS,5,payable at par,1,paybands,1,payment bank,1,PAYMENT BY ACCOUNT PAYEE CHEQUE,4,payment by cheque income tax,2,payment due date reminder,1,payment exceeding 20000-35000,1,payment of gratuity act,6,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,8,penalty on late filing of income tax return,21,pension,14,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,3,pensioner benefit,3,Permanent account number,8,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,6,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,5,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,7,pmjdy,11,PMS,2,pmvvy,2,pnr,1,Point of sale,8,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,9,post office recurring deposit,10,post office saving deposit account,6,post office schemes,15,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,39,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,19,ppf limit,25,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,15,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,9,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,21,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,9,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,83,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,10,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis matching,6,REBATE ON INPUT GOODS AND SERVICE,3,REC Bonds,3,rec infra bonds,1,rec tax free bonds,2,recent,210,rectification of return online,4,reducction in crr,1,refinance calculator,3,refund,8,refund due to diff in valuation of perquisites,3,refund of service tax on cancellation of tickets,4,refund pilot scheme,4,refund without matching,6,registration charges tax saving,1,RELIANCE COMMERCIAL FINANCE,1,RELIANCE GOLD LOAN,3,RELIANCE LIFE INSURANCE,3,RELIANCE MUTUAL FUNDS,1,relief calculator 2010-11,1,relief calculator fy 2011-12,1,REMUNERATION TO PARTNERS,8,RENT,1,rent a cab,2,RENT RECIPT,1,RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012,8,RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010,5,repayment of housing loan,1,REPLY TO CPC FOR NOTICE,11,REPO RATE,12,Reserve Bank of India,2,reset password,1,RESIDENTIAL STATUS,4,RESOLUTIONS,1,response to outstanding demands,3,RESTAURANT,10,restricted leave,1,retail investor,4,retirement planning,9,retirement steps,2,Retiring early,1,retrospective amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,2,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,3,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,4,revised option date,1,revised pay calculator,3,revised return,6,REVISED SCALE,1,rewards,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,9,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,13,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule of 72,1,rule3,2,rule40BA,1,Rupay,2,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,6,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,3,salary tds,8,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,6,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,6,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,17,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),3,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,8,section 194-J,6,SECTION 194A,4,section 195,11,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),3,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,14,SECTION 44AE,6,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,30,section 54f,9,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,2,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,9,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,5,Seminar on service tax changes,1,Senior citizen,19,Senior Citizens Savings Scheme 2004,19,service charge,3,service ta,1,SERVICE TAX,45,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,10,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,23,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,2,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,4,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,10,sevice tax on associate enterprises,2,sez,6,share,3,share market,3,SHARE SHORT TERM Capital GAIN,10,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT TDS,1,SHORT TERM ACCOMMODATION,1,short term capital gain 15 %,10,silver,1,SIM CARD,2,SIMPLE TAX CALCULATOR,2,single premium policy,2,sip,8,SIXTH COMMISSION,2,sixth pay commission,17,skimming,1,slider based EMI calculator,1,SLR,4,small saving schemes,18,small service provider,1,smart buying tips,1,software import,1,son eduction loan father,1,speak asia,3,speak asia fraud,2,speak asia online,2,speed clearing,3,spending habits,1,SPF,8,splitting of wages,2,Spreadsheet,2,SRVICE TAX CLARIFICATION,9,ss patta,1,ST-1 EXCEL,4,ST-2,2,ST-3,12,stamp duty,3,STANDARD DEDUCTION,6,standing committee,1,startup india,2,State Bank of India (SBI) Cards,1,status of return,1,STATUS OF TAX DEDUCTED,1,statutory audit,7,stay on demand notices,4,STCG 10% 15%,12,STGC,1,Stock,1,STOCK EXCHANGE,1,STOCK MARKET FROM 9.00 AM.,1,STOCK MARKETS,1,stp,1,STRUCTURE AND VALIDATION OF PERMANENT ACCOUNT NUMBER,2,stt,7,stt challan,1,sub contractor,3,SUBPRIME CRISES,2,success secrets,1,sugam,4,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,7,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,7,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,5,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,2,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,tax saving tips,1,TAX SLABS,7,tax through atm,2,tax yogi,3,taxable allowances,6,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,15,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,6,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds matching,5,tds noitce,1,tds not deducted penalty,5,tds not paid,1,TDS ON BANK INTEREST,1,tds on car charges,1,TDS ON COLD STORAGE RENT,4,tds on commission,2,tds on discount on prepaid cards,1,TDS on e-commerce,1,TDS ON EPF,2,tds on fees,1,TDS ON GST,6,tds on immovable property,19,TDS ON INTEREST,5,tds on job work,2,tds on Non resident,10,tds on players,3,tds on professional services,6,tds on rent,13,tds on royalty,6,TDS on salary,36,tds on sale purchase of property,1,tds on service tax,9,tds on service tax on professional services,4,tds on service tax u/s 194-J,7,tds on taxi hire charges,3,tds on technical services,1,tds on transporter,5,tds on transportor,2,tds on travel agent,1,tds on umpires,1,tds on vehicles,1,tds online,1,tds payment online,1,tds payment online mandatory,2,TDS PRESENTATION,1,tds professionals,1,TDS PROVISIONS,1,TDS RATE 10-11 -TDS DEPOSIT TDS RETURN DUE DATE DOWNLOAD PDF,3,tds rate 2011-12,1,tds rate 2012-13,5,tds rate after budget,4,tds rate chart,17,TDS RATE CHART 11-12,5,tds rate chart 2019-20,1,tds rate chart fy 2014-15,1,tds rate chart fy12-13,1,TDS RATE WITHOUT PAN,3,TDS RATES,32,tds rates 07-08 EXCEL,3,tds rates 09-10 FY,6,TDS RATES 10-11,11,tds rates 2012,4,tds rates after budget 2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,3,TDS RATES FY 2018-19,1,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,6,TDS U/S 195,8,tds verification,2,TDSCPC,28,tdsman,15,tdsman software,13,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,8,term plan,2,The companies act 2013,132,The companies rules,115,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,2,times prime membership,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,14,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,5,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,3,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,4,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,5,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,YouTube,1,
ltr
item
SIMPLE TAX INDIA: Interest on Loan for Immovable Property income under House Property-Business-Capital Gain
Interest on Loan for Immovable Property income under House Property-Business-Capital Gain
SIMPLE TAX INDIA
https://www.simpletaxindia.net/2014/04/interest-on-loan-for-immovable-property.html
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/2014/04/interest-on-loan-for-immovable-property.html
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