Section 22 → Section 25
Income from House Property - Basis of Charge
Quick Answer
Section 22 of the Income Tax Act, 1961 (Income from House Property - Basis of Charge) corresponds to Section 25 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 22
Provision Summary
Annual value of a property consisting of any buildings or lands appurtenant thereto is chargeable to tax under this head.
Sec 25
Provision Summary
Retained. Fractional ownership models (like REIT structures) clarified within the charging section itself.
Key Changes & Highlights
- Explicit exclusion for properties held as stock-in-trade by real estate developers for up to 2 years.
Related Sections
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Frequently Asked Questions
What does Section 22 of the Income Tax Act 1961 deal with?
Section 22 (Income from House Property - Basis of Charge) Annual value of a property consisting of any buildings or lands appurtenant thereto is chargeable to tax under this head.
What is the new section number for Section 22 under the Direct Tax Code 2025?
Section 22 of the ITA 1961 maps to Section 25 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 22 under the new tax code?
Section 22 is marked as "Retained" with status "Active". Impact: Low - Foundational continuity.
What are the key changes to Section 22 under DTC 2025?
Explicit exclusion for properties held as stock-in-trade by real estate developers for up to 2 years.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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