Mr. Kumar has three house properties. The first house is in Patna, which is used for his
residential purpose. The second and third houses are in Ranchi, which are let out for
residential purposes.
The particulars of the house are as follows:
First
House
Second
House
Third
House
Municipal value (Rs.) 2,00,000 3,00,000 4,00,000
Municipal tax (50% borne by the tenant) 10% 15% 15%
Annual rent (Rs.) — 4,80,000 4,50,000
Vacancy Period — 2 months —
Interest on loan taken for purchase (Rs.) 2,10,000 2,30,000 1,40,000
Compute Mr. Kumar’s income from house property for the assessment year 2020-21.
Answers
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