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thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section

thereon at the rate of ten per cent. (2) No deduction shall be made under sub-section

. (2) Where the result of the computation made for any assessment year under sections.... (3) Where the result of the computation made for any assessment year under...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

to be income-tax authorities. (2) Without prejudice to the provisions of sub-section

authority" means a Joint Commissioner authorised by the Central Government under section...(1) of section 269AB ; Item number Spacer Provision text...

Central Government that any person to whom immunity has been tendered under this section

income-tax on its income, or (iv)   a Mutual Fund specified under clause (23D) of section