BareLaws

Part of: Section 9 — Clause ( 1A) renumbered as clause ( 1B) thereof by Act 4 of 1988, s. 3 (w.e.f. 1 -4-1989).

SUBSECTION
2 interpreted terms

Section 9(2)

From: The Income-tax Act, 1961

(2) “annual value ”, in relation to any property, means its annual value as determined under section 23 ; 3* * * * *